Statement of legislative intent concerning use of sales, market, and productivity studies
N.D. Cent. Code § 57-01-06.1
in effect57-01-06.1. Statement of legislative intent concerning use of sales, market, and
productivity studies.
It is the intent of the legislative assembly that local assessors, county directors of tax
equalization, and city, township, county, and state boards of equalization use the results of
sales, market, and productivity studies as a guide in making assessments and in equalizing
assessments of property in this state. The legislative assembly recognizes that sales of property
alone provide insufficient information to make accurate judgments concerning the market value
of property within the various counties of this state, particularly in view of the limited number of
sales which occur within a given period of time in many counties, and that, in order to get an
accurate picture of market value, consideration must be given to such factors as property
appraisals, productivity, and current usage of property.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c01.pdf#nameddest=57-01-06p1Fetched: 10/16/2026