North Dakota Code 57-44-03 – How tax computed and spread
Current as of: 2023 | Check for updates
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After the board of county commissioners has levied such tax, the county auditor shall apply the consolidated mill levy for the year for which such levy is made to the taxable valuation of property involved and shall spread the proper tax charges upon the tax list of the county.
Terms Used In North Dakota Code 57-44-03
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- Taxable valuation: signifies the valuation remaining after deducting exemptions and making other reductions from the original assessed valuation, and is the valuation upon which the rate of levy finally is computed and against which the taxes finally are extended. See North Dakota Code 57-02-01
- year: means twelve consecutive months. See North Dakota Code 1-01-33