North Dakota § 57-02.1-03 Assessment of property - Notice of county auditors

North Dakota Statutes

§ 57-02.1-03 — Assessment of property - Notice of county auditors

North Dakota § 57-02.1-03

Title 57Taxation

Ch. 57-02.1Payments in Lieu of Real Estate Taxes

This text of North Dakota § 57-02.1-03 (Assessment of property - Notice of county auditors) 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 § 57-02.1-03 (2026).

Text

All property subject to valuation under this chapter must be assessed and valued for the
purpose of making the payments herein provided for, in the same manner as other real property
in this state is assessed and valued for tax purposes, except that improvements to any real
property may not be considered in the valuation. The county auditors of the counties in which
the property is located, prior to June thirtieth of each year, shall give notice in writing to the
director of the game and fish department and state tax commissioner of the value placed upon
the property subject to valuation by the county boards of equalization.

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All property subject to valuation under this chapter must be assessed and valued for the
purpose of making the payments herein provided for, in the same manner as other real property
in this state is assessed and valued for tax purposes, except that improvements to any real
property may not be considered in the valuation. The county auditors of the counties in which
the property is located, prior to June thirtieth of each year, shall give notice in writing to the
director of the game and fish department and state tax commissioner of the value placed upon
the property subject to valuation by the county boards of equalization.