North Dakota Century Code

Chapter 57-23

Proceedings to Abate or Refund Taxes

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