North Dakota Statutes
§ 57-07-03 — Tax commissioner to act as assessor
North Dakota § 57-07-03
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-07Correction of Assessments of Public Utility Property
This text of North Dakota § 57-07-03 (Tax commissioner to act as assessor) 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 § 57-07-03 (2026).
Text
If the company or agent or representative thereof, does not appear, or, if after appearance,
there is a failure to give good and sufficient reasons why such assessment should not be made,
the same must be made. The tax commissioner, in discharging the duties imposed upon the tax
commissioner by the provisions of this chapter, may exercise the powers conferred upon 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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-07-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-07-03.