§ 57-14-01 Duty of county auditor upon discovery of clerical error, omission, or false statement in assessment
§ 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

Terms Used In North Dakota Code > Chapter 57-14 - Correction of Assessments of Property

  • 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.
  • 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
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • Process: means a writ or summons issued in the course of judicial proceedings. 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
  • 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
  • week: means seven consecutive days and the word "month" a calendar month. See North Dakota Code 1-01-33
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33