CHAPTER 57-13STATE BOARD OF EQUALIZATION57-13-01.Membership of board.The governor, state treasurer, state auditor,agriculture commissioner, and state tax commissioner constitute the state board of equalization. The governor must be chairman of the board and the tax commissioner is secretary.57-13-02.Annual meeting to assess taxable property.The state board ofequalization shall meet annually on the first Tuesday in August at the office of the state tax commissioner and shall assess all of the taxable property which such board is required to assess pursuant to and in accordance with the provisions of section 4 of article X of the Constitution of North Dakota, as amended, and the statutes of this state.57-13-03.Annual meeting to equalize taxable property.The state board ofequalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner or, if deemed advisable by the board because of inadequate space, at such other place on the grounds of the state capitol as may be adequate, and then shall examine and compare the returns of the assessment of taxable property as returned by the several counties in the state, and shall proceed to equalize the same so that all assessments of similar taxable property are uniform and equal throughout the state at the full and true value thereof in money or at such percentage of the full and true value as may be required by law.57-13-04. General duties and powers of board. The state board of equalization shallequalize the valuation and assessment of property throughout the state, and has power to equalize the assessment of property in this state between assessment districts of the same county, and between the different counties of the state. It shall:1.Equalize the assessment of real property by adding to the aggregate value thereof in any assessment district in a county and in every county in the state in which the board may believe the valuation too low, such percentage rate as will raise the same to its proper value as provided by law, and by deducting from the aggregate assessed value thereof, in any assessment district in a county and every county in the state in which the board may believe the value too high, such percentage as will reduce the same to its proper value as provided by law. City lots must be equalized in the manner provided for equalizing other real property.2.In making such equalization, add to or deduct from the aggregate assessed valuation of lands and city lots such percentage as may be deemed by the board to be equitable and just, but in all cases of addition to or deduction from the assessed valuation of any class of property in the several assessment districts in each county and in the several counties of the state, or throughout the state, the percentage rate of addition or deduction must be even and not fractional.3.In equalizing individual assessments:a.If it believes an assessment to be too high, the board may reduce the assessment on any separate piece or parcel of real estate if the taxpayer has appealed such assessment to the board either by appearing personally or by a representative before the board or by mail or other communication to the board in which the taxpayer's reasons for asking for the reduction are made known to the board. The board does not have authority to reduce an assessment until the taxpayer has established to the satisfaction of the board that the taxpayer had first appealed the assessment to the local equalization board of the taxing district in which the property was assessed and to the county board of equalization of the county in which the property was assessed.b.If it believes an assessment to be too low, the board may increase the assessment on any separate piece or parcel of real estate. The secretary ofPage No. 1the board, by mail sent to the last-known address of the owner to whom the property was assessed, shall notify such person of the amount of increase made by the board in such assessment.c.The percentage of reduction or increase made by the board under this subsection in any assessment must be a whole-numbered amount and not a fractional amount.57-13-04.1. Residential and commercial property true and full value. In equalizingvaluation and assessment of property among assessment districts, the state board of equalization may not approve valuation and assessment in any taxing district in which the true and full value for residential and commercial property as assessed and equalized in that district exceeds the true and full value for those property classifications in that taxing district as determined by the sales ratio study.57-13-05.Hearing before state board of equalization.The board of countycommissioners of any of the several counties, or any representative thereof in its place or stead, or any city council or board of city commissioners or any representative thereof, any township supervisors, or representative groups of taxpayers or taxpayers' associations, or any individual representing the same, may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable or unjust increase or decrease in the valuation of the taxable property of the county, city, or township represented as equalized by the county board of equalization, or of opposing any increase or decrease in such valuation as proposed by the state board of equalization, to the end that all valuations of like taxable property may be uniform and equal throughout the state.57-13-06.Presumption of regularity.The proceedings of the state board ofequalization must be presumed to be regular and the determination of such board may not be impaired, vitiated, nor set aside upon any ground not affecting substantially the reasonableness of the tax. The provisions in this title prescribing a date or period at or within which an act must be performed or a determination must be made by the state board of equalization must be deemed directory only, and no failure to perform any such act or make such determination at or within the time prescribed therefor affects the validity of such act or of any determination made by the state board of equalization unless it appears that substantial injustice has resulted therefrom.57-13-07. Proceedings to be published - Abstract sent to county auditors. Thesecretary shall keep a record of the proceedings of the board, which must be published by the secretary in an annual report.Upon final adjournment, the secretary shall transmit to eachcounty auditor an abstract of such proceedings specifying the percentage added to or deducted from the valuation of the real property of each of the counties, in case an equal percentage has not been added to or deducted from each, and specifying also the percentage added to or deducted from the several classes of personal property in each of the counties in the state, and such other information as will enable each auditor properly to equalize the valuation in the auditor's county, and to determine the taxable rates thereof.57-13-08. Duty of county auditor after equalization by state board. Upon receipt ofthe report of the proceedings of the state board of equalization, the county auditor shall add to or deduct from each tract or lot of real property in the auditor's county the required percentage of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of any separate tract or lot contains no fraction of a dollar.Page No. 2Document Outlinechapter 57-13 state board of equalization
CHAPTER 57-13STATE BOARD OF EQUALIZATION57-13-01.Membership of board.The governor, state treasurer, state auditor,agriculture commissioner, and state tax commissioner constitute the state board of equalization. The governor must be chairman of the board and the tax commissioner is secretary.57-13-02.Annual meeting to assess taxable property.The state board ofequalization shall meet annually on the first Tuesday in August at the office of the state tax commissioner and shall assess all of the taxable property which such board is required to assess pursuant to and in accordance with the provisions of section 4 of article X of the Constitution of North Dakota, as amended, and the statutes of this state.57-13-03.Annual meeting to equalize taxable property.The state board ofequalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner or, if deemed advisable by the board because of inadequate space, at such other place on the grounds of the state capitol as may be adequate, and then shall examine and compare the returns of the assessment of taxable property as returned by the several counties in the state, and shall proceed to equalize the same so that all assessments of similar taxable property are uniform and equal throughout the state at the full and true value thereof in money or at such percentage of the full and true value as may be required by law.57-13-04. General duties and powers of board. The state board of equalization shallequalize the valuation and assessment of property throughout the state, and has power to equalize the assessment of property in this state between assessment districts of the same county, and between the different counties of the state. It shall:1.Equalize the assessment of real property by adding to the aggregate value thereof in any assessment district in a county and in every county in the state in which the board may believe the valuation too low, such percentage rate as will raise the same to its proper value as provided by law, and by deducting from the aggregate assessed value thereof, in any assessment district in a county and every county in the state in which the board may believe the value too high, such percentage as will reduce the same to its proper value as provided by law. City lots must be equalized in the manner provided for equalizing other real property.2.In making such equalization, add to or deduct from the aggregate assessed valuation of lands and city lots such percentage as may be deemed by the board to be equitable and just, but in all cases of addition to or deduction from the assessed valuation of any class of property in the several assessment districts in each county and in the several counties of the state, or throughout the state, the percentage rate of addition or deduction must be even and not fractional.3.In equalizing individual assessments:a.If it believes an assessment to be too high, the board may reduce the assessment on any separate piece or parcel of real estate if the taxpayer has appealed such assessment to the board either by appearing personally or by a representative before the board or by mail or other communication to the board in which the taxpayer's reasons for asking for the reduction are made known to the board. The board does not have authority to reduce an assessment until the taxpayer has established to the satisfaction of the board that the taxpayer had first appealed the assessment to the local equalization board of the taxing district in which the property was assessed and to the county board of equalization of the county in which the property was assessed.b.If it believes an assessment to be too low, the board may increase the assessment on any separate piece or parcel of real estate. The secretary ofPage No. 1the board, by mail sent to the last-known address of the owner to whom the property was assessed, shall notify such person of the amount of increase made by the board in such assessment.c.The percentage of reduction or increase made by the board under this subsection in any assessment must be a whole-numbered amount and not a fractional amount.57-13-04.1. Residential and commercial property true and full value. In equalizingvaluation and assessment of property among assessment districts, the state board of equalization may not approve valuation and assessment in any taxing district in which the true and full value for residential and commercial property as assessed and equalized in that district exceeds the true and full value for those property classifications in that taxing district as determined by the sales ratio study.57-13-05.Hearing before state board of equalization.The board of countycommissioners of any of the several counties, or any representative thereof in its place or stead, or any city council or board of city commissioners or any representative thereof, any township supervisors, or representative groups of taxpayers or taxpayers' associations, or any individual representing the same, may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable or unjust increase or decrease in the valuation of the taxable property of the county, city, or township represented as equalized by the county board of equalization, or of opposing any increase or decrease in such valuation as proposed by the state board of equalization, to the end that all valuations of like taxable property may be uniform and equal throughout the state.57-13-06.Presumption of regularity.The proceedings of the state board ofequalization must be presumed to be regular and the determination of such board may not be impaired, vitiated, nor set aside upon any ground not affecting substantially the reasonableness of the tax. The provisions in this title prescribing a date or period at or within which an act must be performed or a determination must be made by the state board of equalization must be deemed directory only, and no failure to perform any such act or make such determination at or within the time prescribed therefor affects the validity of such act or of any determination made by the state board of equalization unless it appears that substantial injustice has resulted therefrom.57-13-07. Proceedings to be published - Abstract sent to county auditors. Thesecretary shall keep a record of the proceedings of the board, which must be published by the secretary in an annual report.Upon final adjournment, the secretary shall transmit to eachcounty auditor an abstract of such proceedings specifying the percentage added to or deducted from the valuation of the real property of each of the counties, in case an equal percentage has not been added to or deducted from each, and specifying also the percentage added to or deducted from the several classes of personal property in each of the counties in the state, and such other information as will enable each auditor properly to equalize the valuation in the auditor's county, and to determine the taxable rates thereof.57-13-08. Duty of county auditor after equalization by state board. Upon receipt ofthe report of the proceedings of the state board of equalization, the county auditor shall add to or deduct from each tract or lot of real property in the auditor's county the required percentage of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of any separate tract or lot contains no fraction of a dollar.Page No. 2Document Outlinechapter 57-13 state board of equalization
CHAPTER 57-13STATE BOARD OF EQUALIZATION57-13-01.Membership of board.The governor, state treasurer, state auditor,agriculture commissioner, and state tax commissioner constitute the state board of equalization. The governor must be chairman of the board and the tax commissioner is secretary.57-13-02.Annual meeting to assess taxable property.The state board ofequalization shall meet annually on the first Tuesday in August at the office of the state tax commissioner and shall assess all of the taxable property which such board is required to assess pursuant to and in accordance with the provisions of section 4 of article X of the Constitution of North Dakota, as amended, and the statutes of this state.57-13-03.Annual meeting to equalize taxable property.The state board ofequalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner or, if deemed advisable by the board because of inadequate space, at such other place on the grounds of the state capitol as may be adequate, and then shall examine and compare the returns of the assessment of taxable property as returned by the several counties in the state, and shall proceed to equalize the same so that all assessments of similar taxable property are uniform and equal throughout the state at the full and true value thereof in money or at such percentage of the full and true value as may be required by law.57-13-04. General duties and powers of board. The state board of equalization shallequalize the valuation and assessment of property throughout the state, and has power to equalize the assessment of property in this state between assessment districts of the same county, and between the different counties of the state. It shall:1.Equalize the assessment of real property by adding to the aggregate value thereof in any assessment district in a county and in every county in the state in which the board may believe the valuation too low, such percentage rate as will raise the same to its proper value as provided by law, and by deducting from the aggregate assessed value thereof, in any assessment district in a county and every county in the state in which the board may believe the value too high, such percentage as will reduce the same to its proper value as provided by law. City lots must be equalized in the manner provided for equalizing other real property.2.In making such equalization, add to or deduct from the aggregate assessed valuation of lands and city lots such percentage as may be deemed by the board to be equitable and just, but in all cases of addition to or deduction from the assessed valuation of any class of property in the several assessment districts in each county and in the several counties of the state, or throughout the state, the percentage rate of addition or deduction must be even and not fractional.3.In equalizing individual assessments:a.If it believes an assessment to be too high, the board may reduce the assessment on any separate piece or parcel of real estate if the taxpayer has appealed such assessment to the board either by appearing personally or by a representative before the board or by mail or other communication to the board in which the taxpayer's reasons for asking for the reduction are made known to the board. The board does not have authority to reduce an assessment until the taxpayer has established to the satisfaction of the board that the taxpayer had first appealed the assessment to the local equalization board of the taxing district in which the property was assessed and to the county board of equalization of the county in which the property was assessed.b.If it believes an assessment to be too low, the board may increase the assessment on any separate piece or parcel of real estate. The secretary ofPage No. 1the board, by mail sent to the last-known address of the owner to whom the property was assessed, shall notify such person of the amount of increase made by the board in such assessment.c.The percentage of reduction or increase made by the board under this subsection in any assessment must be a whole-numbered amount and not a fractional amount.57-13-04.1. Residential and commercial property true and full value. In equalizingvaluation and assessment of property among assessment districts, the state board of equalization may not approve valuation and assessment in any taxing district in which the true and full value for residential and commercial property as assessed and equalized in that district exceeds the true and full value for those property classifications in that taxing district as determined by the sales ratio study.57-13-05.Hearing before state board of equalization.The board of countycommissioners of any of the several counties, or any representative thereof in its place or stead, or any city council or board of city commissioners or any representative thereof, any township supervisors, or representative groups of taxpayers or taxpayers' associations, or any individual representing the same, may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable or unjust increase or decrease in the valuation of the taxable property of the county, city, or township represented as equalized by the county board of equalization, or of opposing any increase or decrease in such valuation as proposed by the state board of equalization, to the end that all valuations of like taxable property may be uniform and equal throughout the state.57-13-06.Presumption of regularity.The proceedings of the state board ofequalization must be presumed to be regular and the determination of such board may not be impaired, vitiated, nor set aside upon any ground not affecting substantially the reasonableness of the tax. The provisions in this title prescribing a date or period at or within which an act must be performed or a determination must be made by the state board of equalization must be deemed directory only, and no failure to perform any such act or make such determination at or within the time prescribed therefor affects the validity of such act or of any determination made by the state board of equalization unless it appears that substantial injustice has resulted therefrom.57-13-07. Proceedings to be published - Abstract sent to county auditors. Thesecretary shall keep a record of the proceedings of the board, which must be published by the secretary in an annual report.Upon final adjournment, the secretary shall transmit to eachcounty auditor an abstract of such proceedings specifying the percentage added to or deducted from the valuation of the real property of each of the counties, in case an equal percentage has not been added to or deducted from each, and specifying also the percentage added to or deducted from the several classes of personal property in each of the counties in the state, and such other information as will enable each auditor properly to equalize the valuation in the auditor's county, and to determine the taxable rates thereof.57-13-08. Duty of county auditor after equalization by state board. Upon receipt ofthe report of the proceedings of the state board of equalization, the county auditor shall add to or deduct from each tract or lot of real property in the auditor's county the required percentage of the valuation thereof, as it stands after the same has been equalized by the county board of equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that the value of any separate tract or lot contains no fraction of a dollar.Page No. 2Document Outlinechapter 57-13 state board of equalization