Joint county director of tax equalization - County directors may also be city assessors or township assessors
N.D. Cent. Code § 11-10.1-07
in effect11-10.1-07. Joint county director of tax equalization - County directors may also be
city assessors or township assessors.
The respective boards of county commissioners of two or more counties may by agreement
and resolutions of the respective boards of county commissioners employ a joint county director
of tax equalization who shall act as county director of tax equalization for each of the counties
participating in the agreement. The salary and expense of the joint county director of tax
equalization and that of the office and staff must be prorated among the counties participating in
accordance with the assessed valuation of the counties concerned or upon any other basis as
may be agreed upon by the respective boards of county commissioners. The respective boards
of county commissioners, acting jointly, shall appoint the joint county director of tax equalization
on the same basis and in the same manner as a county director of tax equalization may be
appointed for a single county. The joint county director of tax equalization may be discharged
upon the resolution of the board of county commissioners of any county participating in the
agreement. Any participating county may withdraw from the joint agreement upon resolution of
the board of county commissioners and by giving written notice to the boards of county
commissioners of the other participating counties at least ninety days in advance of July first of
the year of withdrawal. The joint county director of tax equalization shall have all the powers and
duties of the county director of tax equalization of a single county and shall keep all records of
assessment for each county entirely separate from the records of other counties served by the
joint county director of tax equalization. The governing boards of a county and of any city, or any
township, may by agreement and resolutions of the respective boards employ a joint county
director of tax equalization and city or township assessor.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t11c10-1.pdf#nameddest=11-10p1-07Fetched: 10/16/2026