State guides / ND
North Dakota property tax appeals
Served
- Nothing upfront
- Nothing if no reduction
- Online, no call
- Deadline
- In North Dakota the appeal is made to the county board of equalization at its own session, which has to begin within the first ten days of June and then sits day to day, so there is no statewide filing date. (N.D.C.C. 57-12-01 and 57-12-06(2)(a))
- First level
- Local (township or city) board of equalization (N.D.C.C. ch. 57-09, 57-11)
- Next levels
- County board of equalization; State Board of Equalization; District court
General information, not legal or tax advice. The notice and local rules control.