§ 57-23-06 — Hearing on application

North Dakota § 57-23-06

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

Text

1. Within ten days after receiving an application for abatement, the city auditor or the
township clerk shall give the applicant a notice of a hearing to be held before the
governing body of the city or township, or such other committee as it may designate, in
which the assessed property is located. Said hearing must be set for no more than
sixty days after the date of the notice of hearing, and in any event, must be held before
the recommendations provided for in subsection 2 are made. The applicant may
waive, in writing, the hearing before such governing body or designated committee at
any time before the hearing. Any recommendations provided for in subsection 2 must
be transmitted to the county auditor no more than thirty days after the date set for the
hearing. The provisions of this subsection do not apply to applications for abatement
pursuant to section 57-02-08.2.
2. At the next regular meeting of the board of county commissioners following the filing of
an application for abatement or, if forthcoming, at the next regular meeting of the board
of county commissioners following transmittal of the recommendations of the
governing body of the municipality, the applicant may appear, in person or by a
representative or attorney, and may present such evidence as may bear on the
application. The applicant shall furnish any additional information or evidence
requested by the board of county commissioners. The recommendations of the
governing body of the municipality in which such assessed property is located must be
endorsed upon or attached to every application for an abatement or refund, and the
board of county commissioners shall give consideration to such recommendations.
The board of county commissioners, by a majority vote, either shall approve or reject
the application, in whole or in part. If rejected, in whole or in part, a written explanation
of the rationale for the decision, signed by the chairman of the board, must be
attached to the application, and a copy thereof must be mailed by the county auditor to
the applicant at the post-office address specified in the application.
3. At a hearing before the board of county commissioners on an application for
abatement, the applicant or the applicant's representative or attorney is limited to the
relief claimed in the application for abatement submitted to the board of county
commissioners. The applicant or applicant's representative or attorney may not submit
evidence during a hearing on an application for abatement suggesting a lower
valuation, a lower tax levy, or a different taxable status than was requested in the
application for abatement submitted to the board of county commissioners.