North Dakota § 57-07-01 Duty of tax commissioner upon omission or false statement in assessment

North Dakota Statutes

§ 57-07-01 — Duty of tax commissioner upon omission or false statement in assessment

North Dakota § 57-07-01

Title 57Taxation

Ch. 57-07Correction of Assessments of Public Utility Property

This text of North Dakota § 57-07-01 (Duty of tax commissioner upon omission or false statement in assessment) 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 § 57-07-01 (2026).

Text

Whenever after the final adjournment of the state board of equalization the tax commissioner discovers that any taxable property which is subject to assessment by the board has been omitted in whole or in part in the assessment of any year or years, not exceeding six years, or that any company having property subject to assessment by the board has:

1.Filed with the tax commissioner or board a false statement as to such property;

2.Omitted from any such statement property subject to taxation; or

3.Neglected or refused to file such statement, the tax commissioner thereupon shall assess such omitted property at its just and true value for each year in which such property was omitted or escaped taxation, not exceeding six years.

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Whenever after the final adjournment of the state board of equalization the tax
commissioner discovers that any taxable property which is subject to assessment by the board
has been omitted in whole or in part in the assessment of any year or years, not exceeding six
years, or that any company having property subject to assessment by the board has:
1. Filed with the tax commissioner or board a false statement as to such property;
2. Omitted from any such statement property subject to taxation; or
3. Neglected or refused to file such statement,
the tax commissioner thereupon shall assess such omitted property at its just and true value for
each year in which such property was omitted or escaped taxation, not exceeding six years.