North Dakota Statutes
§ 57-11-03 — Duties of board
At its meeting, the board of equalization shall proceed to equalize and correct the
assessment roll. It may change the valuation and assessment of any real property upon the roll
by increasing or diminishing the true and full valuation thereof as is reasonable and just to
render taxation uniform. All complaints and grievances of residents of the city must be heard
and decided by the board and it may make corrections as appear to be just. Complaints by
nonresidents with reference to the assessment of any real property and complaints by others
with reference to any assessment made after the meeting of the city board of equalization must
be heard and determined by the county board of equalization.
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Related
State v. Johnson
2011 ND 48 (North Dakota Supreme Court, 2011)
Grand Forks Homes, Inc. v. State ex rel. State Board of Equalization
2011 ND 65 (North Dakota Supreme Court, 2011)
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