North Dakota Statutes
§ 57-28-12 — Appeal
North Dakota § 57-28-12
This text of North Dakota § 57-28-12 (Appeal) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-28-12 (2026).
Text
If dissatisfied with the determination of the board of county commissioners under section
57-28-11, the governing body of any taxing district may appeal to the district court under section
28-34-01. Appeals under this section must be heard by the court without a jury. The county
auditor shall make any changes in minimum sale price ordered by the court.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-28-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-28-12.