§ 57-14-01 — Duty of county auditor upon discovery of clerical error, omission, or false statement in assessment

North Dakota § 57-14-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-14: Correction of Assessments of Property

Text

statement in assessment.
Whenever the county auditor discovers that:
1. Taxable real property has been omitted in whole or in part in the assessment of any
year or years;
2. Any building or structure has been listed and assessed against a lot or tract of land
other than the true site or actual location of such building;
3. The assessor has not returned the full amount of all property required to be listed in
the district or has omitted property subject to taxation; or
4. The assessor has made a clerical error in valuing real property, provided the assessor
furnishes the county auditor with a written statement describing the nature of the error,
which statement the county auditor shall keep on file,
the county auditor shall proceed to correct the assessment books and tax lists in accordance
with the facts in the case and shall correct such error or omission in assessment, and shall add
such omitted property and assess it at its true and full value, and if a building or other structure,
assessed as real estate in the assessment thereof, is described as though situated upon a lot or
tract of land other than that upon which it in fact is situated, the county auditor shall correct the
description and add the assessment thereof to the assessment of the lot upon which it actually
is located, if the rights of a purchaser for value without actual or constructive notice of such error
or omission are not prejudiced by such correction, addition, or assessment.