2014 North Dakota Century Code Title 11 Counties Chapter 11-10.1 County Director of Tax Equalization
Download as PDF
CHAPTER 11-10.1
COUNTY DIRECTOR OF TAX EQUALIZATION
11-10.1-01. County director of tax equalization.
1. The board of county commissioners of each county in this state shall appoint a county
director of tax equalization who must be qualified and experienced in property
appraisals, familiar with assessment and equalization procedures and techniques, and
who is the holder of a current certificate issued by the state supervisor of
assessments. The state supervisor of assessments shall confer with representatives of
the county commissioners, city governing bodies, state township officers association,
and personnel at North Dakota state university to establish or revise the minimum
requirements for attaining the certificate. Any person who is denied such certificate
may appeal to the state tax commissioner for a hearing under the provisions of chapter
28-32.
2. The board of county commissioners may, in its discretion, appoint a person on a
probationary basis who does not hold a current certificate as provided for in
subsection 1, if the board deems such person qualified to act as county director of tax
equalization by virtue of education, training, and experience. The appointment must be
for a term of not more than three years. Any person receiving a probationary
appointment who does not obtain a certificate within three years from the appointment
is not eligible for reappointment.
3. The county director of tax equalization shall serve at the pleasure of the board of
county commissioners and may be employed on a full-time or part-time basis.
Vacancies in the office of county director of tax equalization must be filled in the same
manner as the original appointment.
11-10.1-02. Bond - Oath of office.
Each county director of tax equalization or deputy, before performing the duties of office,
shall take and subscribe the oath required of public officials and shall give bond in a sum as
may be prescribed by the board of county commissioners for the faithful performance of the
duties of the office. County directors of tax equalization and their deputies must be bonded
through the state bonding fund.
11-10.1-03. Deputies - Clerks.
The county director of tax equalization, within budgetary limits prescribed by the board of
county commissioners, may appoint full-time or part-time deputies and clerks as may be
necessary for the proper performance of the duties of the office and they shall receive such
compensation as may be authorized by the board of county commissioners.
11-10.1-04. Payment of expenses.
A county director of tax equalization and any deputies or clerks shall receive mileage as
provided in section 11-10-15 and their actual and necessary traveling expenses at the rate and
in the same manner as provided for other county officials. The board of county commissioners
shall furnish to the county director of tax equalization and the staff suitable office space and
supplies as may be necessary for the proper discharge of the duties of the office. The salary
and expenses of the county director of tax equalization, and any deputies or clerks, and the
expense of the office must be paid from the general fund of the county.
11-10.1-05. Powers and duties of county director of tax equalization - Qualifications of
assessors.
1. The county director of tax equalization shall have the power, duty, and responsibility to
call upon and confer with township and city assessors in the county and to instruct
them in the preparation and proper use of land maps and property record cards, the
preparation of assessment books, the changes in assessment laws and regulations,
the determination of proper standards of value, the use of proper classifications of
Page No. 1
2.
3.
4.
property, and the authority to require attendance at meetings, to the end that a uniform
assessment of all real property in the county will prevail.
On January 1, 1981, the county director of tax equalization shall succeed to all the
powers and duties of assessors of townships, cities with a population of under five
thousand, and unorganized districts within the county, except that any city with a
population of under five thousand or township may, at its option by resolution of its
governing body, employ an assessor who shall retain the powers, duties, and
responsibilities of the office. The resolution of a city or township governing body to
employ an assessor continues in force until rescinded by the governing body.
Notwithstanding any other provision of law to the contrary, the state supervisor of
assessments shall confer with representatives of the county commissioners, city
governing bodies, state township officers association, and personnel at North Dakota
state university to establish minimum requirements for all city and township assessors.
The standards shall reflect their limited jurisdiction and need not be equal to those
minimum requirements set for county directors of tax equalization. Any courses of
instruction included in those minimum requirements for assessors of townships or
cities with a population under five thousand must be conducted by the county director
of tax equalization who may cooperate with other county directors of tax equalization
in holding joint classes. The county director of tax equalization may call upon the state
supervisor of assessments for any necessary materials and assistance. No person
may serve as an assessor of a township or a city with a population under five
thousand for longer than twelve months before being certified by the state supervisor
of assessments as having met the minimum requirements. No person may serve as an
assessor of a city with a population of five thousand or more for longer than three
years before being certified by the state supervisor of assessments as having met the
minimum requirements. The expenses and salaries of city and township assessors
must be paid by the city or township exercising this option.
Any city or township which does not employ its own assessor shall reimburse the
county for the expenses incurred in assessing the property of that city or township.
Any assessment made by an assessor who is not certified as qualified for that
assessment jurisdiction must be reviewed and approved by a certified county director
of tax equalization, or a certified city assessor of a city with a population of five
thousand or more, prior to the township or city board of equalization annual meeting.
The cost of the assessment review must be paid by the township or city having
jurisdiction over the assessment at the same rate as paid to a special assessor in
section 57-14-08.
11-10.1-06. Assumption of certain duties by county director of tax equalization.
The county director of tax equalization shall succeed to all the powers and duties of the
county auditor pertaining to the administration and enforcement of the mobile homes tax
prescribed in chapter 57-55, assist the county auditor in preparation of assessment lists for
taxing purposes and in the correction and omission procedures as defined in chapter 57-14,
assist local equalization boards and assessors by providing information and instruction in the
use of all methods and procedures to obtain uniform property assessments, and spot check all
property assessments.
11-10.1-07. Joint county director of tax equalization - County directors may also be
city assessors or township assessors.
The respective boards of county commissioners of two or more counties may by agreement
and resolutions of the respective boards of county commissioners employ a joint county director
of tax equalization who shall act as county director of tax equalization for each of the counties
participating in the agreement. The salary and expense of the joint county director of tax
equalization and that of the office and staff must be prorated among the counties participating in
accordance with the assessed valuation of the counties concerned or upon any other basis as
may be agreed upon by the respective boards of county commissioners. The respective boards
of county commissioners, acting jointly, shall appoint the joint county director of tax equalization
Page No. 2
on the same basis and in the same manner as a county director of tax equalization may be
appointed for a single county. The joint county director of tax equalization may be discharged
upon the resolution of the board of county commissioners of any county participating in the
agreement. Any participating county may withdraw from the joint agreement upon resolution of
the board of county commissioners and by giving written notice to the boards of county
commissioners of the other participating counties at least ninety days in advance of July first of
the year of withdrawal. The joint county director of tax equalization shall have all the powers and
duties of the county director of tax equalization of a single county and shall keep all records of
assessment for each county entirely separate from the records of other counties served by the
joint county director of tax equalization. The governing boards of a county and of any city, or any
township, may by agreement and resolutions of the respective boards employ a joint county
director of tax equalization and city or township assessor.
Page No. 3
Disclaimer: These codes may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
