North Dakota Statutes
§ 57-07-02 — Notice to be given
North Dakota § 57-07-02
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-07Correction of Assessments of Public Utility Property
This text of North Dakota § 57-07-02 (Notice to be given) 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 § 57-07-02 (2026).
Text
The tax commissioner shall give notice by mail to the company owning any property, which
has escaped taxation, of the tax commissioner's action in assessing the property and shall
describe the property and the amount of such assessment and notify such company to appear
before the tax commissioner at the tax commissioner's office at a specified time within fifteen
days after such notice to show cause, if any, why such property should not be added to the
assessment rolls.
Free access — add to your briefcase to read the full text and ask questions with AI
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-07-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-07-02.