North Dakota Statutes
§ 57-07-06 — Taxation of omitted property
North Dakota § 57-07-06
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-07Correction of Assessments of Public Utility Property
This text of North Dakota § 57-07-06 (Taxation of omitted property) 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 § 57-07-06 (2026).
Text
The valuation of any omitted property must be apportioned to the county or counties in
which located proportionately to the regular assessment of such property. Taxes levied against
escaped property or omitted property must be levied and collected in the same manner as
though such property had been regularly on the assessment rolls and tax lists.
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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 § 57-07-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-07-06.