§ 57-23-05 — Application for abatement or refund - Who may make

North Dakota § 57-23-05

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-23: Proceedings to Abate or Refund Taxes

Text

An application for an abatement or refund must be in writing and must be filed in duplicate
with the county auditor. It must state the grounds relied upon for such abatement or refund and
give the post-office address of the applicant. The county auditor shall note the date of filing,
shall file the same, and, within five business days of the filing date, shall present a copy to the
city auditor or the township clerk if the applicant's assessed property is within a city or an
organized township. The county auditor shall present the application to the board of county
commissioners at its next regular meeting. The county auditor shall give the applicant notice by
mail of the time and place of hearing on any abatement or refund not less than ten days prior to
such hearing.

Any person having any estate, right, title, or interest in or lien upon any real property who
claims that the assessment made or the tax levied against the same is excessive or illegal, in
whole or in part, is entitled to make an application for abatement, refund, or compromise, as the
case may be, and have such application granted if the facts upon which the application is based
bring it within the provisions of this chapter for abatement, refund, or compromise. In addition, if
an abatement is based upon any of the grounds specified in section 57-23-04 and if the
application for abatement will not result in a refund of tax or a compromise of a tax, the
abatement application may be signed and submitted by either the county auditor or the
assessor who made the assessment resulting in the tax specified in the abatement application.