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CHAPTER 57-23PROCEEDINGS TO ABATE OR REFUND TAXES57-23-01. Correcting excessive assessment. All assessments of any taxable propertyin excess of the full and true value in money are subject to correction and abatement and refund<br>under the provisions of this chapter.57-23-02. Notice of equalization meetings to be published. Each year the countyauditor shall cause to be published in the official county newspaper for two successive weeks,<br>the first publication to be not earlier than March first and the last publication not later than March<br>twentieth, a notice to the effect that proceedings for the equalization of assessments will be taken<br>by the several local equalization boards as follows: in any organized township on the second<br>Monday in April, and in any city on the second Tuesday in April, at the office of the clerk or<br>auditor of the township, or city, as the case may be, and that each taxpayer has the right to<br>appear before the appropriate board of review or equalization and petition for correction in the<br>taxpayer's assessment.57-23-03. Abatement of invalid, inequitable, or unjust assessments. 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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/t57c23.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 57-23PROCEEDINGS TO ABATE OR REFUND TAXES57-23-01. Correcting excessive assessment. All assessments of any taxable propertyin excess of the full and true value in money are subject to correction and abatement and refund\u003cbr\u003eunder the provisions of this chapter.57-23-02. Notice of equalization meetings to be published. Each year the countyauditor shall cause to be published in the official county newspaper for two successive weeks,\u003cbr\u003ethe first publication to be not earlier than March first and the last publication not later than March\u003cbr\u003etwentieth, a notice to the effect that proceedings for the equalization of assessments will be taken\u003cbr\u003eby the several local equalization boards as follows: in any organized township on the second\u003cbr\u003eMonday in April, and in any city on the second Tuesday in April, at the office of the clerk or\u003cbr\u003eauditor of the township, or city, as the case may be, and that each taxpayer has the right to\u003cbr\u003eappear before the appropriate board of review or equalization and petition for correction in the\u003cbr\u003etaxpayer's assessment.57-23-03. Abatement of invalid, inequitable, or unjust assessments. Repealed byS.L. 1985, ch. 604,"])</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\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"57-23 Proceedings to Abate or Refund Taxes\"}]]}],[\"$\",\"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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