North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-23-01
Correcting excessive assessment
Official textlegis.nd.gov
All assessments of any taxable property in excess of the full and true value in money are subject to correction and abatement and refund under the provisions of this chapter.
Source: view the official PDF
In this chapter (13 sections)
- 57-23-01 · Correcting excessive assessment
- 57-23-02 · Notice of equalization meetings to be published
- 57-23-03 · Abatement of invalid, inequitable, or unjust assessments
- 57-23-04 · County commissioners may abate or refund taxes
- 57-23-05 · Application for abatement or refund - Who may make
- 57-23-05.1 · Appraisal of property - Premises open to inspection
- 57-23-06 · Hearing on application
- 57-23-07 · County commissioners may compromise tax
- 57-23-08 · Duties of county auditor and county commissioners after…
- 57-23-09 · Procedure when refund is made
- 57-23-10 · Appeal
- 57-23-11 · Provisions of chapter retroactive
- 57-23-12 · Limitations of chapter