North Dakota Statutes
§ 57-12-01.1 — Spot checks of real property
North Dakota § 57-12-01.1
This text of North Dakota § 57-12-01.1 (Spot checks of real property) 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 § 57-12-01.1 (2026).
Text
Prior to the annual meeting of the county board of equalization, the board of county
commissioners of each county within this state shall provide for spot checks upon property
within each county to properly verify the accuracy of the real property listings and valuations.
The spot checks must be reviewed by the county boards of equalization at their annual meeting
in June and such boards shall make the necessary corrections in the property assessment
listings and valuations. Such changes in the assessments must be made in accordance with the
provisions of this chapter.
In case any person whose duty it is to list property with the assessor refuses to list such
property or intentionally omits a portion of such property in the person's listing as indicated by
the spot check, the county boards
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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 § 57-12-01.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-12-01.1.