North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-02-34
When and how assessment made
The assessor shall perform the duties required of the office during the twelve-month period prior to April first in the manner provided in this section. The assessor shall determine both the true and full value as defined by law and the assessed value of each tract or lot of real property listed for taxation, and shall enter those values in separate columns, and the true and full value and assessed value of all improvements and structures taxable thereon in separate columns, opposite such description of property, and in another column shall show the total assessed value of the property by adding the totals of the two previous assessed value columns.
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In this chapter (40 sections)
- 57-02-18 · Listing of range stock
- 57-02-18.1 · Taxation of livestock after thirty days
- 57-02-18.2 · Livestock tax proration after April first
- 57-02-18.3 · Livestock list submitted to auditor
- 57-02-18.4 · Livestock assessment by auditor
- 57-02-18.5 · Notice to auditor of livestock movement
- 57-02-18.6 · Livestock tax collectible where danger of movement
- 57-02-18.7 · Effect of prior livestock assessment
- 57-02-19 · Assessment of oil and gas drilling equipment
- 57-02-20 · Exemption of farm machinery for one year
- 57-02-22 · Place of listing in case of doubt
- 57-02-23 · Number or name of school district to be listed
- 57-02-24 · Assessors to list coal and minerals
- 57-02-25 · Procedure in assessment of coal and mineral reserves
- 57-02-26 · Certain property taxable to lessee or equitable owner -…
- 57-02-26.1 · Assessment to lessee of personal property owned by a bank
- 57-02-27.1 · Property to be valued at true and full value
- 57-02-27.2 · Valuation and assessment of agricultural lands
- 57-02-27.3 · Taxable valuation of centrally assessed wind turbine…
- 57-02-28 · Basis for computation of tax
- 57-02-29 · Bond and oath of district assessor
- 57-02-30 · Assessor may administer oaths
- 57-02-31 · Auditor to furnish books to assessors at meeting
- 57-02-32 · Auditor to furnish tax list
- 57-02-33 · Assessor services for unorganized territory
- 57-02-34 · When and how assessment made
- 57-02-35 · Sickness or absence of owner
- 57-02-36 · List given to auditor for persons sick or absent
- 57-02-38 · Units of real property for assessment
- 57-02-39 · Irregularities of land to be platted into lots if required
- 57-02-42 · Personal property in transit - Definition - Exemption
- 57-02-43 · Records
- 57-02-44 · Reconsignment - Report - Tax
- 57-02-45 · Criminal penalty
- 57-02-46 · Civil penalty
- 57-02-47 · Name of billboard owner
- 57-02-48 · Failure to designate billboard owner - Penalty
- 57-02-49 · Billboard reports - Contents - Filing - Penalty
- 57-02-50 · Agricultural land valuation fund - Deposits - Continuing…
- 57-02-53 · Assessment notice to property owner