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57-13 State Board of Equalization

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CHAPTER 57-13STATE BOARD OF EQUALIZATION57-13-01.Membership of board.The governor, state treasurer, state auditor,agriculture commissioner, and state tax commissioner constitute the state board of equalization.<br>The governor must be chairman of the board and the tax commissioner is secretary.57-13-02.Annual meeting to assess taxable property.The state board ofequalization shall meet annually on the first Tuesday in August at the office of the state tax<br>commissioner and shall assess all of the taxable property which such board is required to assess<br>pursuant to and in accordance with the provisions of section 4 of article X of the Constitution of<br>North Dakota, as amended, and the statutes of this state.57-13-03.Annual meeting to equalize taxable property.The state board ofequalization shall meet annually on the second Tuesday in August at the office of the state tax<br>commissioner or, if deemed advisable by the board because of inadequate space, at such other<br>place on the grounds of the state capitol as may be adequate, and then shall examine and<br>compare the returns of the assessment of taxable property as returned by the several counties in<br>the state, and shall proceed to equalize the same so that all assessments of similar taxable<br>property are uniform and equal throughout the state at the full and true value thereof in money or<br>at such percentage of the full and true value as may be required by law.57-13-04. General duties and powers of board. The state board of equalization shallequalize the valuation and assessment of property throughout the state, and has power to<br>equalize the assessment of property in this state between assessment districts of the same<br>county, and between the different counties of the state. It shall:1.Equalize the assessment of real property by adding to the aggregate value thereof in<br>any assessment district in a county and in every county in the state in which the<br>board may believe the valuation too low, such percentage rate as will raise the same<br>to its proper value as provided by law, and by deducting from the aggregate<br>assessed value thereof, in any assessment district in a county and every county in<br>the state in which the board may believe the value too high, such percentage as will<br>reduce the same to its proper value as provided by law. City lots must be equalized<br>in the manner provided for equalizing other real property.2.In making such equalization, add to or deduct from the aggregate assessed<br>valuation of lands and city lots such percentage as may be deemed by the board to<br>be equitable and just, but in all cases of addition to or deduction from the assessed<br>valuation of any class of property in the several assessment districts in each county<br>and in the several counties of the state, or throughout the state, the percentage rate<br>of addition or deduction must be even and not fractional.3.In equalizing individual assessments:a.If it believes an assessment to be too high, the board may reduce the<br>assessment on any separate piece or parcel of real estate if the taxpayer has<br>appealed such assessment to the board either by appearing personally or by a<br>representative before the board or by mail or other communication to the board<br>in which the taxpayer's reasons for asking for the reduction are made known to<br>the board. The board does not have authority to reduce an assessment until<br>the taxpayer has established to the satisfaction of the board that the taxpayer<br>had first appealed the assessment to the local equalization board of the taxing<br>district in which the property was assessed and to the county board of<br>equalization of the county in which the property was assessed.b.If it believes an assessment to be too low, the board may increase the<br>assessment on any separate piece or parcel of real estate. The secretary ofPage No. 1the board, by mail sent to the last-known address of the owner to whom the<br>property was assessed, shall notify such person of the amount of increase<br>made by the board in such assessment.c.The percentage of reduction or increase made by the board under this<br>subsection in any assessment must be a whole-numbered amount and not a<br>fractional amount.57-13-04.1. Residential and commercial property true and full value. In equalizingvaluation and assessment of property among assessment districts, the state board of<br>equalization may not approve valuation and assessment in any taxing district in which the true<br>and full value for residential and commercial property as assessed and equalized in that district<br>exceeds the true and full value for those property classifications in that taxing district as<br>determined by the sales ratio study.57-13-05.Hearing before state board of equalization.The board of countycommissioners of any of the several counties, or any representative thereof in its place or stead,<br>or any city council or board of city commissioners or any representative thereof, any township<br>supervisors, or representative groups of taxpayers or taxpayers' associations, or any individual<br>representing the same, may appear before the state board of equalization to be heard for the<br>purpose of opposing any unreasonable or unjust increase or decrease in the valuation of the<br>taxable property of the county, city, or township represented as equalized by the county board of<br>equalization, or of opposing any increase or decrease in such valuation as proposed by the state<br>board of equalization, to the end that all valuations of like taxable property may be uniform and<br>equal throughout the state.57-13-06.Presumption of regularity.The proceedings of the state board ofequalization must be presumed to be regular and the determination of such board may not be<br>impaired, vitiated, nor set aside upon any ground not affecting substantially the reasonableness<br>of the tax. The provisions in this title prescribing a date or period at or within which an act must<br>be performed or a determination must be made by the state board of equalization must be<br>deemed directory only, and no failure to perform any such act or make such determination at or<br>within the time prescribed therefor affects the validity of such act or of any determination made<br>by the state board of equalization unless it appears that substantial injustice has resulted<br>therefrom.57-13-07. Proceedings to be published - Abstract sent to county auditors. Thesecretary shall keep a record of the proceedings of the board, which must be published by the<br>secretary in an annual report.Upon final adjournment, the secretary shall transmit to eachcounty auditor an abstract of such proceedings specifying the percentage added to or deducted<br>from the valuation of the real property of each of the counties, in case an equal percentage has<br>not been added to or deducted from each, and specifying also the percentage added to or<br>deducted from the several classes of personal property in each of the counties in the state, and<br>such other information as will enable each auditor properly to equalize the valuation in the<br>auditor's county, and to determine the taxable rates thereof.57-13-08. Duty of county auditor after equalization by state board. Upon receipt ofthe report of the proceedings of the state board of equalization, the county auditor shall add to or<br>deduct from each tract or lot of real property in the auditor's county the required percentage of<br>the valuation thereof, as it stands after the same has been equalized by the county board of<br>equalization, adding in each case any fractional sum of fifty cents or more, and deducting in each<br>case any fractional sum of less than fifty cents, so that the value of any separate tract or lot<br>contains no fraction of a dollar.Page No. 2Document Outlinechapter 57-13 state board of equalization