North Dakota § 57-05-01.1 Tentative assessment - Notice of hearing

North Dakota Statutes

§ 57-05-01.1 — Tentative assessment - Notice of hearing

North Dakota § 57-05-01.1

Title 57Taxation

Ch. 57-05Assessment of Railroad Property

This text of North Dakota § 57-05-01.1 (Tentative assessment - Notice of hearing) 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 § 57-05-01.1 (2026).

Text

1.The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of, and a tentative assessment of, all operative property of any company required to be assessed under the provisions of this chapter. The determination of value must be made for the guidance of the state board of equalization in assessing the property at its annual meeting in July. In making this determination of value, the tax commissioner must be governed by the rules provided in this chapter.

2.The tax commissioner shall give ten days' notice by mail to each company, or its representative in North Dakota, of the amount of its tentative assessment and the meeting of the state board of equalization on the second Tuesday of July, at which meeting each company is entitled to present

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1. The tax commissioner, on or before June fifteenth of each year, shall ascertain and
determine the value of, and a tentative assessment of, all operative property of any
company required to be assessed under the provisions of this chapter. The
determination of value must be made for the guidance of the state board of
equalization in assessing the property at its annual meeting in July. In making this
determination of value, the tax commissioner must be governed by the rules provided
in this chapter.
2. The tax commissioner shall give ten days' notice by mail to each company, or its
representative in North Dakota, of the amount of its tentative assessment and the
meeting of the state board of equalization on the second Tuesday of July, at which
meeting each company is entitled to present evidence before the state board of
equalization relating to the value of the property of the company.