North Dakota Code 57-11-05 – Adding property to assessment list
Current as of: 2023 | Check for updates
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The board of equalization shall place upon and add to the assessment roll any real property subject to taxation which has been omitted by the owner or the assessor and shall enter the property at a valuation which will bear an equal and just proportion of the taxation.
Terms Used In North Dakota Code 57-11-05
- 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.