North Dakota Statutes
§ 57-06-11 — Tentative valuation by tax commissioner
The tax commissioner, on or before June fifteenth of each year, shall ascertain and
determine the value of all operative property of any company required to be assessed under the
provisions of this chapter. This 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 the
determination of value, the tax commissioner must be governed by the rules provided in this
chapter and by direction given to the tax commissioner by the state board of equalization.
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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