North Dakota Code 57-07-01 – Duty of tax commissioner upon omission or false statement in assessment
Current as of: 2023 | Check for updates
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Whenever after the final adjournment of the state board of equalization the tax commissioner discovers that any taxable property which is subject to assessment by the board has been omitted in whole or in part in the assessment of any year or years, not exceeding six years, or that any company having property subject to assessment by the board has:
Terms Used In North Dakota Code 57-07-01
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- 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
- year: means twelve consecutive months. See North Dakota Code 1-01-33
1. Filed with the tax commissioner or board a false statement as to such property; 2. Omitted from any such statement property subject to taxation; or
3. Neglected or refused to file such statement, the tax commissioner thereupon shall assess such omitted property at its just and true value for each year in which such property was omitted or escaped taxation, not exceeding six years.