North Dakota Statutes
§ 57-28-11 — Hearing on appraisal or reappraisal
After an appraisal or reappraisal of property acquired by tax deed, the board of county
commissioners shall set a date for hearing objections to the minimum sale price determined. At
least ten days before the hearing, the county auditor shall mail to the auditor of any city, or the
clerk of the board of supervisors of any township, in which appraised property is located a
written notice stating the time when objections to the established minimum sale price will be
heard. Any member or representative of the governing body of any taxing district may appear at
the hearing with reference to the fair market value of appraised property, and the board may
make appropriate changes in the minimum sale price of property.
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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