North Dakota Statutes
§ 57-38.1-12 — Average value of property
North Dakota § 57-38.1-12
This text of North Dakota § 57-38.1-12 (Average value of property) 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 § 57-38.1-12 (2026).
Text
The average value of property must be determined by averaging the values at the beginning
and ending of the tax period but the tax commissioner may require the averaging of monthly
values during the tax period if reasonably required to reflect properly the average value of the
taxpayer's 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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38.1-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-12.