North Dakota Statutes
§ 57-11-05 — Adding property to assessment list
North Dakota § 57-11-05
This text of North Dakota § 57-11-05 (Adding property to assessment list) 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 § 57-11-05 (2026).
Text
The board of equalization shall place upon and add to the assessment roll any real property
subject to taxation which has been omitted by the owner or the assessor and shall enter the
property at a valuation which will bear an equal and just proportion of the taxation.
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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 § 57-11-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-11-05.