North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-07-06
Taxation of omitted property
Official textlegis.nd.gov
The valuation of any omitted property must be apportioned to the county or counties in which located proportionately to the regular assessment of such property. Taxes levied against escaped property or omitted property must be levied and collected in the same manner as though such property had been regularly on the assessment rolls and tax lists.
Page No. 1
Source: view the official PDF
In this chapter (6 sections)
- 57-07-01 · Duty of tax commissioner upon omission or false statement in…
- 57-07-02 · Notice to be given
- 57-07-03 · Tax commissioner to act as assessor
- 57-07-04 · Appeal to state board of equalization
- 57-07-05 · Hearing on appeal
- 57-07-06 · Taxation of omitted property