North Dakota Code 57-09-06 – Assessor’s statement and return to auditor
The assessor shall add and note the amount of each column in the assessor’s assessment books after making the corrections ordered by the township board of equalization. The assessor also shall make in each book a tabular statement showing the footings of the several columns on the page and shall add and set down under the respective headings the total amount of the several columns. On or before the second Monday in May in each year, the assessor shall make returns to the county auditor of the assessment books, and shall deliver the lists and statements of all persons assessed, all of which must be filed and preserved in the office of the county auditor. The returns must be verified by the assessor’s affidavit substantially in the following form:
Terms Used In North Dakota Code 57-09-06
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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
- Property: includes property, real and personal. 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
- Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
- year: means twelve consecutive months. See North Dakota Code 1-01-33
STATE OF NORTH DAKOTA ) ) ss. County of ) I, , assessor of , swear that the book to which this is attached contains a full list of all property subject to taxation in so far as I have been able to ascertain, and that the assessed value set down in the columns opposite the several kinds and descriptions of property in each case is fifty percent of the true and full value of the property, to the best of my knowledge and belief, except where and as corrected by the township board of equalization, and that the footings of the several columns in the book, and the tabular statement returned herewith, are correct, as I verily believe.
Assessor Subscribed and sworn to before me on , .
Auditor of County, North Dakota