2016 North Dakota Century Code Title 57 Taxation Chapter 57-09 Township Board of Equalization
Download as PDF
CHAPTER 57-09
TOWNSHIP BOARD OF EQUALIZATION
57-09-01. Membership of board - Meeting.
1. The township board of equalization consists of the members of the board of
supervisors of each township, and the township clerk shall act as clerk of said board.
The board shall meet on the second Monday in April in each year at the usual place of
meeting of the township board of supervisors.
2. Notwithstanding the provisions of subsection 1, if the same person performs the duties
of assessor for two or more townships or cities, the township clerk may, after
consultation with the assessor involved, designate the hour and day in the month of
April at which the meeting provided for in subsection 1 must be held for each township
board of equalization; provided, that notice of the hour and day must be published in
the official newspaper of the political subdivisions involved and posted at the usual
place of meeting by the township clerk at least ten days before the meeting.
57-09-02. Duties of clerk.
The clerk shall keep an accurate record of the proceedings of the board of equalization,
showing the facts and evidence upon which its action is based, a copy of which must be
furnished to the assessor and filed by the assessor with the county auditor as part of the
assessment returns.
57-09-03. Notice of meeting to be posted.
Repealed by S.L. 1959, ch. 363, § 1.
57-09-04. Duties of board - Limitation on increase - Notice.
The township board of equalization shall ascertain whether all taxable property in its
township has been properly placed upon the assessment list and duly valued by the assessor.
In case any real property has been omitted by inadvertence or otherwise, the board shall place
the same upon the list with the true value thereof. The board shall proceed to correct the
assessment so that each tract or lot of real property is entered on the assessment list at the true
value thereof. The board may not increase the valuation returned by the assessor to an amount
that results in a cumulative increase of more than fifteen percent from the amount of the
previous year's assessment without giving the owner or the owner's agent reasonable notice
and opportunity to be heard regarding the intention of the board to increase it. All complaints
and grievances of residents of the township must be heard and decided by the board and it may
make corrections as appear to be just. Complaints by nonresidents with reference to the
assessment of any real property and complaints by others with reference to any assessment
made after the meeting of the township board of equalization must be heard and determined by
the county board of equalization. The board must comply with any requirement for notice of an
assessment increase under section 57-02-53.
57-09-05. Quorum - Time for completing equalization.
Any two members of a three-member board of equalization and any three members of a
five-member board of equalization are authorized to act at the meeting of the board and they
may adjourn from day to day, but the equalization must be completed within ten days.
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
upon the page and shall add and set down under the respective headings the total amount of
the several columns. On or before the fourth Monday in April 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
Page No. 1
county auditor. The returns must be verified by the assessor's affidavit substantially in the
following form:
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
Page No. 2
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.