North Dakota Code > Chapter 57-23 – Proceedings to Abate or Refund Taxes


§ 57-23-01	Correcting excessive assessment
§ 57-23-04	County commissioners may abate or refund taxes
§ 57-23-05	Application for abatement or refund – Who may make
§ 57-23-05.1	Appraisal of property – Premises open to inspection
§ 57-23-06	Hearing on application
§ 57-23-07	County commissioners may compromise tax
§ 57-23-08	Duties of county auditor and county commissioners after abatement action
§ 57-23-09	Procedure when refund is made
§ 57-23-12	Limitations of chapter

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Terms Used In North Dakota Code > Chapter 57-23 - Proceedings to Abate or Refund Taxes

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appraisal: A determination of property value.
Deed: The legal instrument used to transfer title in real property from one person to another.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
Lien: A claim against real or personal property in satisfaction of a debt.
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
Property: includes property, real and personal. See North Dakota Code 1-01-49
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
year: means twelve consecutive months. See North Dakota Code 1-01-33