North Dakota Statutes
§ 57-02-11.2 — Confidentiality of information provided by commercial property owners for assessment purposes
North Dakota § 57-02-11.2
This text of North Dakota § 57-02-11.2 (Confidentiality of information provided by commercial property owners for assessment purposes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-02-11.2 (2026).
Text
for assessment purposes.
Unless directed otherwise by judicial order or as otherwise provided by law, records and
information provided by the owner or occupant of commercial property with regard to income
and expenses of the property in connection with an assessment are confidential. This section
does not prohibit the publication of statistics classified to prevent the identification of a particular
property and information relating to that property or the disclosure of the records or information
when an action or proceeding has been brought by the owner or occupant to set aside or review
the assessment.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-02-11.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02-11.2.