Assessment of property - Notice to county auditors
N.D. Cent. Code § 57-02.3-03
in effect57-02.3-03. Assessment of property - Notice to county auditors
All property subject to valuation must be assessed for the purpose of making the payments
under section 57-02.3-02, in the same manner as other real property in this state is assessed
for tax purposes, except that improvements made to any real property after foreclosure may not
be considered in the valuation. Before June thirtieth of each year, the county auditor of any
county in which property subject to valuation is located shall give written notice to the board of
university and school lands and the state tax commissioner of the value placed by the county
board of equalization upon each parcel of property subject to valuation in the county.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c02-3.pdf#nameddest=57-02p3-03Fetched: 10/16/2026