North Dakota Statutes
§ 57-23-08 — Duties of county auditor and county commissioners after abatement action
After the granting of any application for abatement or refund or compromise of any tax, the
county auditor shall correct all tax lists in accordance with the order of abatement or
compromise, and the applicant is relieved of further liability for the tax abated or compromised
and any penalties and interest on the abated or compromised portion of the tax. If the board of
county commissioners disapproves any application for abatement or refund or compromise, in
whole or in part, the reasons for disapproval must be stated thereon, and the applicant may
appeal the rejection of the application for abatement or refund or compromise as provided by
law.
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North Dakota § 57-23-08 (Duties of county auditor and county commissioners after abatement action) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Johnson
173 N.W.2d 475 (North Dakota Supreme Court, 1970)
Sholy v. Cass Cty. Comm'n
2022 ND 164 (North Dakota Supreme Court, 2022)
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