North Dakota Statutes
§ 57-08-10 — How often reassessment may be made
The power to reassess the property of any company may be exercised as often as may be
necessary until the amount of taxes legally due from any company for any year under the
assessment and taxation laws of this state has been determined finally and definitely. Whenever
any tax or part thereof levied upon the property of any company has been declared illegal and
such tax has been paid and not refunded, the payment so made must be applied, in case of
reassessment, upon said property, and the reassessment of taxes to that extent must be
deemed to be satisfied.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-08-10 (How often reassessment may be made) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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