North Dakota Statutes
§ 57-06-16 — Equalization
It is the duty of the state board of equalization, in assessing the property of companies
required to be assessed under this chapter, to equalize the assessments of the property of the
companies in order to bring about, as nearly as possible, equality and uniformity in the
assessment of all classes of taxable property.
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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