North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-11-05
Adding property to assessment list
Official textlegis.nd.gov
The board of equalization shall place upon and add to the assessment roll any real property subject to taxation which has been omitted by the owner or the assessor and shall enter the property at a valuation which will bear an equal and just proportion of the taxation.
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In this chapter (7 sections)
- 57-11-01 · Membership of board - Quorum - Meeting
- 57-11-02 · Duties of auditor
- 57-11-03 · Duties of board
- 57-11-04 · Application for correction of assessment
- 57-11-05 · Adding property to assessment list
- 57-11-06 · No reduction after session of board - Exception
- 57-11-07 · Effect of failure of board to meet