57-13-04. General duties and powers of board
The state board of equalization shall equalize the valuation and assessment of property
throughout the state, and has power to equalize the assessment, classification, and exemption
status of property in this state between assessment districts of the same 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
any assessment district in a county and in every county in the state in which the board
may believe the valuation too low, such percentage rate as will raise the same to its
proper value as provided by law, and by deducting from the aggregate assessed value
thereof, in any assessment district in a county and every county in the state in which
the board may believe the value too high, such percentage as will reduce the same to
its proper value as provided by law. City lots must be equalized in the manner provided
for equalizing other real property.
2. In making such equalization, add to or deduct from the aggregate assessed valuation
of lands and city lots such percentage as may be deemed by the board to be equitable
and just, but in all cases of addition to or deduction from the assessed valuation of any
class of property in the several assessment districts in each county and in the several
counties of the state, or throughout the state, the percentage rate 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
assessment on any separate piece or parcel of real estate if the owner of the
property has appealed such assessment to the board either by appearing
personally or by a representative before the board or by mail or other
communication to the board in which the property owner's reasons for asking for
the reduction are made known to the board.
(1) The board does not have authority to reduce an assessment until the owner
of the property has established to the satisfaction of the board that the
owner of the property had first appealed the assessment to the local
equalization board of the taxing district in which the property was assessed
and to the county board of equalization of the county in which the property
was assessed.
(2) The board does not have authority to reduce a new assessment provided for
under section 57-14-08 until the owner of the property has established to the
satisfaction of the board that the owner of the property had first appealed
the assessment to the county board of 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
assessment on any separate piece or parcel of real estate. The secretary of the
board, by mail sent to the last-known address of the owner to whom the property
was assessed, shall notify such person of the amount of increase made by the
board in such assessment.
c. The percentage of reduction or increase made by the board under this subsection
in any assessment must be a whole-numbered amount and not a fractional
amount.
4. Equalize the classification and taxable status of real property in any assessment
district in a county and in every county in the state in which the board determines the
classification or taxable status is incorrect or inequitable. The board may equalize
property under this subsection if information is received indicating that property within
the assessment district or county may be erroneously classified or the property's
taxable status is incorrect. The board may also equalize property under this subsection
if a property owner has properly appealed the property's classification or taxable
status. In the case of an appeal, the owner of the property must establish to the
satisfaction of the board that the owner of the property had first appealed the
classification or taxable status determination to the local equalization board of the
taxing district in which the property is situated and to the county board of equalization
of the county in which the property is situated.
5. Provide for reviews of selected properties, parcels, or lots within each county by the
tax commissioner, state supervisor of assessments, or their designee, to verify the
accuracy of real property assessment listings, valuations, classifications, and eligibility
for exemptions. The reviews must be examined by the state board of equalization at its
annual meeting in August. The board may make necessary corrections in the property
assessment listings, valuations, classifications, and eligibility for exemptions or direct
the affected township, city, or county governing body to make the corrections ordered
by the state board of equalization resulting from its examination of the reviews
provided for in this section.
6. The board may prescribe rules and regulations necessary and advisable for the
detailed administration of and compliance with this section.
7. If any county or county official fails to take action ordered by the state board of
equalization under the authority granted to it in this chapter or chapter 57-02, the
board may petition any judge of the district court to issue a restraining order, writ of
mandamus, or other form of declaratory or injunctive relief requiring the county or
county official to comply with the order of the board. The order or notice upon the
petition shall be returnable not more than ten days after the filing of the petition. The
petition must be heard and determined on the return day, or on such day thereafter as
the court shall fix, having regard to the speediest possible determination of the case
consistent with the rights of the parties. The county or county official must show cause
why the county or county official should not comply with any directive or order of the
board. The judgment must include costs in favor of the prevailing party.
8. The board may order a new assessment of any class of property, or of all the property,
located within any political subdivision if, in its opinion, taxable property located within
that subdivision has escaped assessment in whole or in part, has been assessed
unfairly, or has not been assessed according to law. A new assessment ordered by the
board must be made as provided in section 57-14-08.
9. A property owner may appeal the assessment, classification, and exempt status of the
owner's property to the state board of equalization if the property owner was
foreclosed from attending assessment proceedings because of the failure to
substantially comply with the notice requirements in chapters 57-02 or 57-12, or
because of an irregularity in the township, city, or county assessment proceedings.
