North Dakota Statutes
§ 57-02-30 — Assessor may administer oaths
The assessor may administer oaths to all persons who are required to swear to any
statement or return in connection with the assessment and may examine, under oath, any
person whom the assessor may believe to have knowledge of the amount or value of the
personal property of any person refusing to list or to verify the list of personal property.
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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 commissioner