North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-14-03
County auditor to act as assessor
Official textlegis.nd.gov
If the party notified as provided in section 57-14-02 does not appear, or if the party appears and fails to give a good and sufficient reason why the assessment should not be made, the same must be made, and the county auditor may exercise all the powers of an assessor in discharging the duties assigned to the county auditor by this chapter.
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In this chapter (7 sections)
- 57-14-02 · Notice to be given
- 57-14-03 · County auditor to act as assessor
- 57-14-04 · Board of county commissioners to hear complaints and equalize
- 57-14-05 · Auditor to enter property on tax lists - Correcting errors
- 57-14-06 · Auditor to keep roll of omitted property
- 57-14-07 · Entry on delinquent lists
- 57-14-08 · New assessment of property - Allowance