North Dakota Code 61-09-04 – Assessment of property not in name of owner not to invalidate assessment
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The assessment of any property in the name of a person not the owner thereof in no way shall invalidate the assessment of any unit or tract of land.
Terms Used In North Dakota Code 61-09-04
- 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