§ 57-12-01 Membership of board – Meeting – Required attendance of certain officials
§ 57-12-01.1 Spot checks of real property
§ 57-12-02 Duties of board as to assessments in unorganized territory
§ 57-12-03 Duties of county auditor
§ 57-12-04 Duties of board
§ 57-12-05 Requirements to be followed in equalization of individual assessments
§ 57-12-06 County board of equalization – Equalizing between assessment districts and between properties – Limitation on increase – Notice
§ 57-12-08 Auditor to correct list and send abstract to state tax commissioner

Terms Used In North Dakota Code > Chapter 57-12 - County Board of Equalization

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
  • True and full value: means the value determined by considering the earning or productive capacity, if any, the market value, if any, and all other matters that affect the actual value of the property to be assessed. See North Dakota Code 57-02-01
  • year: means twelve consecutive months. See North Dakota Code 1-01-33