North Dakota Statutes
§ 57-14-03 — County auditor to act as assessor
If the party notified as provided in section 57-14-02 does not appear, or if the party appears
and fails to give a good and sufficient reason why the assessment should not be made, the
same must be made, and the county auditor may exercise all the powers of an assessor in
discharging the duties assigned to the county auditor by this chapter.
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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