North Dakota Statutes
§ 57-08-09 — Taxation of reassessed property
The reassessment shall be of the same force and effect as the original assessment made in
accordance with law. The valuation of reassessed property must be allocated as the valuation
upon the original assessment of such property is allocated, and the provisions of law governing
the levy and collection of taxes upon an original assessment are applicable to property
reassessed under the provisions of this chapter.
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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