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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-02-53

Assessment notice to property owner

Official textlegis.nd.gov

# 1.

An assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor.

# 2.

Delivery of written notice to a property owner under this section must be completed at least fifteen days before the meeting of the local board of equalization.

# 3.

The tax commissioner shall prescribe suitable forms for written notices under this section. The written notice under this section must contain:
a. The true and full value of the parcel of taxable property, including improvements, that the assessor determined for the current year and for the previous year.
b. The date, time, and location for the meeting of the local board of equalization of the assessment district in which the parcel of taxable property is located and the meeting date, time, and location of the county board of equalization.

# 4.

Delivery of written notice under this section must be by personal delivery to the property owner, mail addressed to the property owner at the property owner's last-known address, or electronic mail to the property owner directed with verification of receipt to an electronic mail address at which the property owner has consented to receive notice.

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-02-18 · Listing of range stock
  2. 57-02-18.1 · Taxation of livestock after thirty days
  3. 57-02-18.2 · Livestock tax proration after April first
  4. 57-02-18.3 · Livestock list submitted to auditor
  5. 57-02-18.4 · Livestock assessment by auditor
  6. 57-02-18.5 · Notice to auditor of livestock movement
  7. 57-02-18.6 · Livestock tax collectible where danger of movement
  8. 57-02-18.7 · Effect of prior livestock assessment
  9. 57-02-19 · Assessment of oil and gas drilling equipment
  10. 57-02-20 · Exemption of farm machinery for one year
  11. 57-02-22 · Place of listing in case of doubt
  12. 57-02-23 · Number or name of school district to be listed
  13. 57-02-24 · Assessors to list coal and minerals
  14. 57-02-25 · Procedure in assessment of coal and mineral reserves
  15. 57-02-26 · Certain property taxable to lessee or equitable owner -…
  16. 57-02-26.1 · Assessment to lessee of personal property owned by a bank
  17. 57-02-27.1 · Property to be valued at true and full value
  18. 57-02-27.2 · Valuation and assessment of agricultural lands
  19. 57-02-27.3 · Taxable valuation of centrally assessed wind turbine…
  20. 57-02-28 · Basis for computation of tax
  21. 57-02-29 · Bond and oath of district assessor
  22. 57-02-30 · Assessor may administer oaths
  23. 57-02-31 · Auditor to furnish books to assessors at meeting
  24. 57-02-32 · Auditor to furnish tax list
  25. 57-02-33 · Assessor services for unorganized territory
  26. 57-02-34 · When and how assessment made
  27. 57-02-35 · Sickness or absence of owner
  28. 57-02-36 · List given to auditor for persons sick or absent
  29. 57-02-38 · Units of real property for assessment
  30. 57-02-39 · Irregularities of land to be platted into lots if required
  31. 57-02-42 · Personal property in transit - Definition - Exemption
  32. 57-02-43 · Records
  33. 57-02-44 · Reconsignment - Report - Tax
  34. 57-02-45 · Criminal penalty
  35. 57-02-46 · Civil penalty
  36. 57-02-47 · Name of billboard owner
  37. 57-02-48 · Failure to designate billboard owner - Penalty
  38. 57-02-49 · Billboard reports - Contents - Filing - Penalty
  39. 57-02-50 · Agricultural land valuation fund - Deposits - Continuing…
  40. 57-02-53 · Assessment notice to property owner
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