North Dakota § 57-02.3-03 Assessment of property - Notice to county auditors

North Dakota Statutes

§ 57-02.3-03 — Assessment of property - Notice to county auditors

North Dakota § 57-02.3-03

Title 57Taxation

Ch. 57-02.3Payments in Lieu of Property Taxes

This text of North Dakota § 57-02.3-03 (Assessment of property - Notice to 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 § 57-02.3-03 (2026).

Text

All property subject to valuation must be assessed for the purpose of making the payments
under section 57-02.3-02, in the same manner as other real property in this state is assessed
for tax purposes, except that improvements made to any real property after foreclosure may not
be considered in the valuation. Before June thirtieth of each year, the county auditor of any
county in which property subject to valuation is located shall give written notice to the board of
university and school lands and the state tax commissioner of the value placed by the county
board of equalization upon each parcel of property subject to valuation in the county.

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All property subject to valuation must be assessed for the purpose of making the payments
under section 57-02.3-02, in the same manner as other real property in this state is assessed
for tax purposes, except that improvements made to any real property after foreclosure may not
be considered in the valuation. Before June thirtieth of each year, the county auditor of any
county in which property subject to valuation is located shall give written notice to the board of
university and school lands and the state tax commissioner of the value placed by the county
board of equalization upon each parcel of property subject to valuation in the county.