North Dakota · Statutes

Chapter 61-09

20 sections

N.D. Cent. Code § 61-09-0161-09-01. District assessor to examine tracts of land to fix annual assessments levied thereon
N.D. Cent. Code § 61-09-0261-09-02. District assessor to make list or prepare map to show apportionment of assessments - Filing
N.D. Cent. Code § 61-09-0361-09-03. Assessments spread in proportion to benefits received - Property subject to assessment for deficiency
N.D. Cent. Code § 61-09-0461-09-04. Assessment of property not in name of owner not to invalidate assessment
N.D. Cent. Code § 61-09-0561-09-05. Assessor to determine amounts payable to United States' agencies and other persons or districts
N.D. Cent. Code § 61-09-0661-09-06. When assessment roll completed - When board to equalize assessments
N.D. Cent. Code § 61-09-0761-09-07. Meeting of board for equalization - Duties - Secretary to be present to note changes
N.D. Cent. Code § 61-09-0861-09-08. Board to levy assessment against lands of district - Amount - How determined
N.D. Cent. Code § 61-09-0961-09-09. Board may levy assessment for general fund - Contents
N.D. Cent. Code § 61-09-1061-09-10. Secretary to enter sum assessed against each tract for each fund - Certifying to county auditor - Duty of auditor
N.D. Cent. Code § 61-09-1161-09-11. Assessments and taxes collected by county treasurer - Manner
N.D. Cent. Code § 61-09-1261-09-12. Refusal or failure of board to cause assessment to be made
N.D. Cent. Code § 61-09-1361-09-13. Board may borrow additional funds if levy of annual assessment is insufficient for district - Limitations
N.D. Cent. Code § 61-09-1461-09-14. Borrowing in excess of ninety percent of levy prohibited - Additional levy permissible - Transfer of balance in fund
N.D. Cent. Code § 61-09-1561-09-15. Assessment made to be general tax - When due and delinquent - Tax lien to be preferred lien
N.D. Cent. Code § 61-09-1661-09-16. Payment of assessments under protest - When refunding taxes or assessmentsRepealed
N.D. Cent. Code § 61-09-1761-09-17. Abatement of assessments - Exception
N.D. Cent. Code § 61-09-1861-09-18. Board may call special election to determine if special assessment shall be levied
N.D. Cent. Code § 61-09-1961-09-19. Special election - Notice - Ballots
N.D. Cent. Code § 61-09-2061-09-20. How rate of special assessment determined