57-23 Proceedings to Abate or Refund Taxes - North Dakota Statutes

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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
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,
the first publication to be not earlier than March first and the last publication not later than March
twentieth, a notice to the effect that proceedings for the equalization of assessments will be taken
by the several local equalization boards as follows: in any organized township on the second
Monday in April, and in any city on the second Tuesday in April, at the office of the clerk or
auditor of the township, or city, as the case may be, and that each taxpayer has the right to
appear before the appropriate board of review or equalization and petition for correction in the
taxpayer's assessment.57-23-03. Abatement of invalid, inequitable, or unjust assessments. Repealed byS.L. 1985, ch. 604,