North Dakota Statutes
§ 57-08-06 — When reassessment to be made
If any tax levied upon property which is assessed by the state board of equalization is
adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent
jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not,
forthwith shall reascertain and redetermine the value of the property involved.
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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