2015 North Dakota Century Code Title 11 Counties Chapter 11-10.1 County Director of Tax Equalization
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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 shall appoint a county director of
tax equalization who must be experienced in assessment and equalization procedures
and techniques, and who holds a current certification as a class I assessor issued by
the state supervisor of assessments.
2. The board of county commissioners may appoint a county director of tax equalization
on a probationary basis who does not hold a current certification as a class I assessor,
if the board deems the individual qualified to act as county director of tax equalization
by virtue of education, training, experience, and willingness to obtain certification as a
class I assessor. The appointment must be for a term of not more than two years. Any
person receiving a probationary appointment who does not obtain certification as a
class I assessor within two years from the appointment is not eligible for
re-appointment.
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 has the power, duty, and responsibility to call
upon and confer with assessors in the county and to assist them in the preparation
and proper use of land maps and property record cards, preparation of assessment
books, changes in assessment laws and rules, determination of proper standards of
value, use of proper classifications of property, determination of what property qualifies
as exempt from property taxes, and authority to require attendance at meetings, to
promote uniform assessment of all real property in the county.
2. Any city with a population of under five thousand or township may, by resolution of its
governing body, retain an assessor who is certified or eligible to be certified as a
class II assessor who shall retain the powers, duties, and responsibilities of the office.
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Any city with a population of five thousand or greater may, by resolution of its
governing body, retain an assessor who is certified or eligible to be certified as a
class I assessor who shall retain the powers, duties, and responsibilities of the office. A
person may not serve as an assessor for longer than twenty-four months before being
certified by the state supervisor of assessments as having met the minimum
requirements. The expenses of the city or township assessors must be paid by the city
or township exercising this option.
The county director of tax equalization shall supervise all individuals performing
assessor services in the county and arrange for the assessment of property within the
county, except within the jurisdiction of a city or township in which the governing body
retains a certified class I or class II assessor.
Any city or township that does not retain a certified class I or class II assessor shall
utilize the certified assessor of the county in which the city or township is located. The
county commission may require the city or township to 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 currently certified must be reviewed
and approved by a certified assessor, 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
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.
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