North Dakota Statutes
§ 57-02-34 — When and how assessment made
The assessor shall perform the duties required of the office during the twelve-month period
prior to April first in the manner provided in this section. The assessor shall determine both the
true and full value as defined by law and the assessed value of each tract or lot of real property
listed for taxation, and shall enter those values in separate columns, and the true and full value
and assessed value of all improvements and structures taxable thereon in separate columns,
opposite such description of property, and in another column shall show the total assessed
value of the property by adding the totals of the two previous assessed value columns.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-02-34 (When and how assessment made) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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