North Dakota Code 57-07-06 – Taxation of omitted property
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The valuation of any omitted property must be apportioned to the county or counties in which located proportionately to the regular assessment of such property. Taxes levied against escaped property or omitted property must be levied and collected in the same manner as though such property had been regularly on the assessment rolls and tax lists.
Terms Used In North Dakota Code 57-07-06
- Property: includes property, real and personal. See North Dakota Code 1-01-49