North Dakota Statutes
§ 57-11-06 — No reduction after session of board - Exception
After the adjournment of the board each year, neither the governing body of the city nor the
city board of equalization may change or alter any assessment. Neither may the governing body
or the board of equalization reduce or abate, or authorize the reduction, abatement, or return, of
any taxes levied upon such assessments for any cause except that the property assessed was
not subject to taxation at the time the assessment was made.
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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