Chapter

Proceedings to Abate or Refund Taxes

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