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North Dakota Century Code

Chapter 57-23

N.D. Cent. Code ch. 57-23

Proceedings to Abate or Refund Taxes

57-23-01Correcting excessive assessment 57-23-02Notice of equalization meetings to be published 57-23-03Abatement of invalid, inequitable, or unjust assessments 57-23-04County commissioners may abate or refund taxes 57-23-05Application for abatement or refund - Who may make 57-23-05.1Appraisal of property - Premises open to inspection 57-23-06Hearing on application 57-23-07County commissioners may compromise tax 57-23-08Duties of county auditor and county commissioners after abatement action 57-23-09Procedure when refund is made 57-23-10Appeal 57-23-11Provisions of chapter retroactive 57-23-12Limitations of chapter