57-12 County Board of Equalization

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CHAPTER 57-12COUNTY BOARD OF EQUALIZATION57-12-01. Membership of board - Meeting - Required attendance of certain officials.The board of county commissioners shall meet within the first ten days of June of each year and<br>shall constitute a board of equalization of the assessments made within the county.Thechairman of the board shall preside. The county board of equalization shall conduct a continuous<br>day-to-day meeting, not to include Saturdays, Sundays, or legal holidays, until it has completed<br>all duties prescribed by this chapter. The first order of business must be the equalization of<br>assessments of property assessed by city boards of equalization. The second order of business<br>must be the equalization of assessments of property assessed by township boards of<br>equalization.The chairman of each city board of equalization, or the chairman's appointedrepresentative, and each city assessor must be present at such meeting during the first order of<br>business. The chairman of each township board of equalization, or the chairman's appointed<br>representative, and each township assessor must be present at such meeting during the second<br>order of business. Each person required by this section to attend the meeting of the county<br>board of equalization must be compensated at a rate not to exceed ten dollars per day for each<br>day actually and necessarily spent in attendance at such meeting plus the same mileage and<br>expenses as are authorized for subdivision employees and officials.Such per diem andexpenses must be paid by the city or township in the same manner as other city or township<br>expenses are paid.57-12-01.1. Spot checks of real property. Prior to the annual meeting of the countyboard of equalization, the board of county commissioners of each county within this state shall<br>provide for spot checks upon property within each county to properly verify the accuracy of the<br>real property listings and valuations. The spot checks must be reviewed by the county boards of<br>equalization at their annual meeting in June and such boards shall make the necessary<br>corrections in the property assessment listings and valuations.Such changes in theassessments must be made in accordance with the provisions of this chapter.In case any person whose duty it is to list property with the assessor refuses to list suchproperty or intentionally omits a portion of such property in the person's listing as indicated by the<br>spot check, the county boards of equalization, as a penalty for such refusal or omission, may<br>make an added assessment on such property of twenty-five percent in excess of its true<br>valuation.The board of county commissioners may select such persons or agencies as may benecessary to carry out the provisions of this section and provide for their compensation.57-12-02.Duties of board as to assessments in unorganized territory.Themembers of the board of county commissioners also shall meet as a board of equalization as<br>respects all assessments made in assessment districts not embraced in a city or organized<br>township, and shall perform the duties prescribed for a township board of equalization as<br>respects unorganized territory, and such board must be regarded as the local board of<br>equalization for such territory.57-12-03. Duties of county auditor. The county auditor shall act as clerk of the countyboard of equalization and shall keep an accurate journal or record of the proceedings and orders<br>of said board, showing the facts and evidence upon which its action is based. Such record must<br>be published as other proceedings of the board of county commissioners are published, and a<br>copy of such published proceedings must be transmitted to the state tax commissioner with the<br>abstract of assessment required by law.57-12-04.Duties of board.At its meeting, the county board of equalization shallexamine and compare the assessments returned by the assessors of all the districts within the<br>county and shall proceed to equalize the same throughout the county between the several<br>assessment districts.Page No. 157-12-05. Requirements to be followed in equalization of individual assessments.The county board of equalization, when equalizing individual assessments, shall observe the<br>following rules:1.The valuation of each tract or lot of real property which is returned below its true and<br>full value must be raised to the sum believed by such board to be the true and full<br>value thereof.2.The valuation of each tract or lot of real property which, in the opinion of the board, is<br>returned above its true and full value must be reduced to such sum as is believed to<br>be the true and full value thereof.57-12-06. Requirements to be followed in equalizing between assessment districtsand in equalizing between property owners.1.The rules prescribed in section 57-12-05 apply when the board of county<br>commissioners is equalizing assessments between the several assessment and<br>taxing districts in the county provided that in such case, except as otherwise<br>provided in subsection 2, the board may raise or lower the valuation of classes of<br>property only so as to equalize the assessments as between districts.2.Notwithstanding any other provision of this section:a.The county board of equalization after notice to the local board of equalization<br>may reduce the assessment on any separate piece or parcel of real estate<br>even though such property was assessed in a city or township having a local<br>board of equalization; provided, that the county board of equalization does not<br>have authority to reduce any such assessment unless the owner of the property<br>or the person to whom it was assessed first appeals to the county board of<br>equalization, either by appearing personally or by a representative before the<br>board or by mail or other communication to the board, in which the owner's<br>reasons for asking for the reduction are made known to the board.Theproceedings of the board shall show the manner in which the appeal was made<br>known to the board and the reasons for granting any reduction in any such<br>assessment.b.The county board of equalization after notice to the local board of equalization<br>may increase the assessment on any separate piece or parcel of real property<br>even though such property was assessed in a city or township having a local<br>board of equalization; provided, that the county board of equalization does not<br>have authority to increase any such assessment unless it first gives notice by<br>mail to the owner of the property that such person may appear before the board<br>on the date designated in the notice, which date must be at least five days after<br>the mailing of the notice. The county auditor as clerk of the board shall send<br>such notice to the person or persons concerned.c.If the county board of equalization during the course of its equalization sessions<br>determines that any property of any person has been listed and assessed in the<br>wrong classification, it shall direct the county auditor to correct the listing so as<br>to include such assessment in the correct classification.3.The owner of any separate piece or parcel of real estate that has been assessed<br>may appeal the assessment thereon to the state board of equalization as provided in<br>subdivision a of subsection 3 of section 57-13-04; provided, however, that such<br>owner has first appealed the assessment to the local equalization board of the taxing<br>district in which the property was assessed and to the county board of equalization<br>of the county in which the property was assessed.Page No. 257-12-07.Township and municipal officers to advise with board.Repealed byS.L. 1963, ch. 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c12.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-12COUNTY BOARD OF EQUALIZATION57-12-01. Membership of board - Meeting - Required attendance of certain officials.The board of county commissioners shall meet within the first ten days of June of each year and\u003cbr\u003eshall constitute a board of equalization of the assessments made within the county.Thechairman of the board shall preside. The county board of equalization shall conduct a continuous\u003cbr\u003eday-to-day meeting, not to include Saturdays, Sundays, or legal holidays, until it has completed\u003cbr\u003eall duties prescribed by this chapter. The first order of business must be the equalization of\u003cbr\u003eassessments of property assessed by city boards of equalization. The second order of business\u003cbr\u003emust be the equalization of assessments of property assessed by township boards of\u003cbr\u003eequalization.The chairman of each city board of equalization, or the chairman's appointedrepresentative, and each city assessor must be present at such meeting during the first order of\u003cbr\u003ebusiness. The chairman of each township board of equalization, or the chairman's appointed\u003cbr\u003erepresentative, and each township assessor must be present at such meeting during the second\u003cbr\u003eorder of business. Each person required by this section to attend the meeting of the county\u003cbr\u003eboard of equalization must be compensated at a rate not to exceed ten dollars per day for each\u003cbr\u003eday actually and necessarily spent in attendance at such meeting plus the same mileage and\u003cbr\u003eexpenses as are authorized for subdivision employees and officials.Such per diem andexpenses must be paid by the city or township in the same manner as other city or township\u003cbr\u003eexpenses are paid.57-12-01.1. Spot checks of real property. Prior to the annual meeting of the countyboard of equalization, the board of county commissioners of each county within this state shall\u003cbr\u003eprovide for spot checks upon property within each county to properly verify the accuracy of the\u003cbr\u003ereal property listings and valuations. The spot checks must be reviewed by the county boards of\u003cbr\u003eequalization at their annual meeting in June and such boards shall make the necessary\u003cbr\u003ecorrections in the property assessment listings and valuations.Such changes in theassessments must be made in accordance with the provisions of this chapter.In case any person whose duty it is to list property with the assessor refuses to list suchproperty or intentionally omits a portion of such property in the person's listing as indicated by the\u003cbr\u003espot check, the county boards of equalization, as a penalty for such refusal or omission, may\u003cbr\u003emake an added assessment on such property of twenty-five percent in excess of its true\u003cbr\u003evaluation.The board of county commissioners may select such persons or agencies as may benecessary to carry out the provisions of this section and provide for their compensation.57-12-02.Duties of board as to assessments in unorganized territory.Themembers of the board of county commissioners also shall meet as a board of equalization as\u003cbr\u003erespects all assessments made in assessment districts not embraced in a city or organized\u003cbr\u003etownship, and shall perform the duties prescribed for a township board of equalization as\u003cbr\u003erespects unorganized territory, and such board must be regarded as the local board of\u003cbr\u003eequalization for such territory.57-12-03. Duties of county auditor. The county auditor shall act as clerk of the countyboard of equalization and shall keep an accurate journal or record of the proceedings and orders\u003cbr\u003eof said board, showing the facts and evidence upon which its action is based. Such record must\u003cbr\u003ebe published as other proceedings of the board of county commissioners are published, and a\u003cbr\u003ecopy of such published proceedings must be transmitted to the state tax commissioner with the\u003cbr\u003eabstract of assessment required by law.57-12-04.Duties of board.At its meeting, the county board of equalization shallexamine and compare the assessments returned by the assessors of all the districts within the\u003cbr\u003ecounty and shall proceed to equalize the same throughout the county between the several\u003cbr\u003eassessment districts.Page No. 157-12-05. Requirements to be followed in equalization of individual assessments.The county board of equalization, when equalizing individual assessments, shall observe the\u003cbr\u003efollowing rules:1.The valuation of each tract or lot of real property which is returned below its true and\u003cbr\u003efull value must be raised to the sum believed by such board to be the true and full\u003cbr\u003evalue thereof.2.The valuation of each tract or lot of real property which, in the opinion of the board, is\u003cbr\u003ereturned above its true and full value must be reduced to such sum as is believed to\u003cbr\u003ebe the true and full value thereof.57-12-06. Requirements to be followed in equalizing between assessment districtsand in equalizing between property owners.1.The rules prescribed in section 57-12-05 apply when the board of county\u003cbr\u003ecommissioners is equalizing assessments between the several assessment and\u003cbr\u003etaxing districts in the county provided that in such case, except as otherwise\u003cbr\u003eprovided in subsection 2, the board may raise or lower the valuation of classes of\u003cbr\u003eproperty only so as to equalize the assessments as between districts.2.Notwithstanding any other provision of this section:a.The county board of equalization after notice to the local board of equalization\u003cbr\u003emay reduce the assessment on any separate piece or parcel of real estate\u003cbr\u003eeven though such property was assessed in a city or township having a local\u003cbr\u003eboard of equalization; provided, that the county board of equalization does not\u003cbr\u003ehave authority to reduce any such assessment unless the owner of the property\u003cbr\u003eor the person to whom it was assessed first appeals to the county board of\u003cbr\u003eequalization, either by appearing personally or by a representative before the\u003cbr\u003eboard or by mail or other communication to the board, in which the owner's\u003cbr\u003ereasons for asking for the reduction are made known to the board.Theproceedings of the board shall show the manner in which the appeal was made\u003cbr\u003eknown to the board and the reasons for granting any reduction in any such\u003cbr\u003eassessment.b.The county board of equalization after notice to the local board of equalization\u003cbr\u003emay increase the assessment on any separate piece or parcel of real property\u003cbr\u003eeven though such property was assessed in a city or township having a local\u003cbr\u003eboard of equalization; provided, that the county board of equalization does not\u003cbr\u003ehave authority to increase any such assessment unless it first gives notice by\u003cbr\u003email to the owner of the property that such person may appear before the board\u003cbr\u003eon the date designated in the notice, which date must be at least five days after\u003cbr\u003ethe mailing of the notice. The county auditor as clerk of the board shall send\u003cbr\u003esuch notice to the person or persons concerned.c.If the county board of equalization during the course of its equalization sessions\u003cbr\u003edetermines that any property of any person has been listed and assessed in the\u003cbr\u003ewrong classification, it shall direct the county auditor to correct the listing so as\u003cbr\u003eto include such assessment in the correct classification.3.The owner of any separate piece or parcel of real estate that has been assessed\u003cbr\u003emay appeal the assessment thereon to the state board of equalization as provided in\u003cbr\u003esubdivision a of subsection 3 of section 57-13-04; provided, however, that such\u003cbr\u003eowner has first appealed the assessment to the local equalization board of the taxing\u003cbr\u003edistrict in which the property was assessed and to the county board of equalization\u003cbr\u003eof the county in which the property was assessed.Page No. 257-12-07.Township and municipal officers to advise with board.Repealed byS.L. 1963, ch. 381,"])</script><script>self.__next_f.push([1,"3c:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/\",\"className\":\"article-category\",\"children\":[\"North Dakota\",\" Statutes\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"57-12 County Board of Equalization\"}]]}],[\"$\",\"div\",null,{\"className\":\"article-body statute-content\",\"dangerouslySetInnerHTML\":{\"__html\":\"$3e\"}}],false]}]\n"])</script><script>self.__next_f.push([1,"3d:[\"$\",\"aside\",null,{\"className\":\"right-sidebar\",\"children\":[\"$\",\"div\",null,{\"className\":\"related-sidebar\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"⚖️\"}],\" State 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