North Dakota Statutes
§ 57-13-08 — Duty of county auditor after equalization by state board
North Dakota § 57-13-08
This text of North Dakota § 57-13-08 (Duty of county auditor after equalization by state board) 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 § 57-13-08 (2026).
Text
Upon receipt of the report of the proceedings of the state board of equalization, the county
auditor shall add to or deduct from each tract or lot of real property in the auditor's county the
required percentage of the valuation thereof, as it stands after the same has been equalized by
the county board of equalization, adding in each case any fractional sum of fifty cents or more,
and deducting in each case any fractional sum of less than fifty cents, so that the value of any
separate tract or lot contains no fraction of a dollar. The county auditor shall revalue each tract
or lot of real property that is reclassified by the state board of equalization using the proper
valuation method for the class of taxable property as specified by the state board of
equalization. The county auditor s
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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 § 57-13-08, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-13-08.