North Dakota Statutes
§ 57-13-04.1 — Residential and commercial property true and full value
North Dakota § 57-13-04.1
This text of North Dakota § 57-13-04.1 (Residential and commercial property true and full value) 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 § 57-13-04.1 (2026).
Text
In equalizing valuation and assessment of property among assessment districts, the state
board of equalization may not approve valuation and assessment in any taxing district in which
the true and full value for residential and commercial property as assessed and equalized in that
district exceeds the true and full value for those property classifications in that taxing district as
determined by the sales ratio study.
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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 § 57-13-04.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-13-04.1.