Application For Abatement Or Refund Of Taxes
North Dakota Century Code § 57-23-04
File with the County Auditor on or before November 1 of the year following the year in which the tax becomes delinquent.
State of North Dakota Assessment District ___________________________________________
County of ________________________________ Property I.D. No. _____________________________________________
Name ________________________________________________________________ Telephone No. ______________________________
Address _______________________________________________________________________________________________________________
Legal description of the property involved in this application:
Total true and full value of the property described Total true and full value of the property described
above for the year ___________ is: above for the year ___________ should be:
Land $ ____________________ Land $ ____________________
Improvements $ ____________________ Improvements $ ____________________
Total $ ____________________ Total $ ____________________
(1) (2)
The difference of $ _____________________ true and full value between (1) and (2) above is due to the following reason(s):
1. Agricultural property true and full value exceeds its agricultural value de ned in N.D.C.C. § 57-02-27.2
2. Residential or commercial property’s true and full value exceeds the market value
3. Error in property description, entering the description, or extending the tax
4. Nonexisting improvement assessed
5. Complainant or property is exempt from taxation. Attach a copy of Application for Property Tax Exemption.
6. Duplicate assessment
7. Property improvement was destroyed or damaged by re, ood, tornado, or other natural disaster (see N.D.C.C. § 57-23-04(1)(g))
8. Error in noting payment of taxes, taxes erroneously paid
9. Property quali es for Homestead Credit according to N.D.C.C. § 57-02-08.1. Attach a copy of Homestead Credit Application.
10. Other (explain) _________________________________________________________________________________________________
The following facts relate to the market value of the residential or commercial property described above. For agricultural property, go directly to
question #5.
1. Purchase price of property: $___________________ Date of purchase: ______________________________________________________
Terms: Cash _____________ Contract ____________ Trade ____________ Other (explain) _____________________________________
Was there personal property involved in the purchase price? ____________ Estimated value: $_____________________________________
2. Has the property been offered for sale on the open market? __________. If yes, how long? ________________________________________
Asking price: $____________________ Terms of sale: __________________________________________________________________
3. The property was independently appraised: __________ Purpose of appraisal: _________________________________________________
___________________________________________________ Market value estimate: $__________________________________________
Appraisal was made by whom? _______________________________________________________________________________________
4. The applicant's estimate of market value of the property involved in this application is $___________________________________________
5. The estimated agricultural productive value of this property is excessive because of the following condition(s): _________________________
Applicant asks that _______________________________________________________________________________________________________
By ling this application, I consent to an inspection of the above-described property by an authorized assessment of cial for the purpose of making an
appraisal of the property. I understand the of cial will give me reasonable noti cation of the inspection. See N.D.C.C. § 57-23-05.1.
I declare under the penalties of N.D.C.C. § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental
matter, that this application is, to the best of my knowledge and belief, a true and correct application.
_______________________________________________ ___________ _____________________________________________ ___________
Signature of Preparer (if other than applicant) Date Signature of Applicant Date
(Revised 8-2007)
Recommendation of the Governing Body of the City or Township
Recommendation of the governing board of ________________________________________
On _____________________, _________, the governing board of this municipality, after examination of this application and the facts, passed
a resolution recommending to the Board of County Commissioners that the application be _______________________________________________
Dated this ___________ day of ___________________, ________. __________________________________________________
City Auditor or Township Clerk
Action by the Board of County Commissioners
Application was __________________________ by action of ______________________________ County Board of Commissioners.
Based upon an examination of the facts and the provisions of North Dakota Century Code § 57-23-04, we approve this application. The taxable
valuation is reduced from $ _________________________ to $ _____________________ and the taxes are reduced accordingly. The taxes, if paid,
will be refunded to the extent of $ _________________________. The Board accepts $ ________________________ in full settlement of taxes for the
tax year __________________________.
We reject this application in whole or in part for the following reason(s). Written explanation of the rationale for the decision must be
attached. _______________________________________________________________________________________________________________
Dated ___________________________________, _________
__________________________________________________ _________________________________________________________
County Auditor Chairperson
Certi cation of County Auditor
I certify that the Board of County Commissioners took the action stated above and the records of my of ce and the of ce of the County Treasurer
show the following facts as to the assessment and the payment of taxes on the property described in this application.
Date Paid Payment Made
Year Taxable Value Tax (if paid) Under Written Protest?
I further certify that the taxable valuation and the taxes ordered abated or refunded by the Board of County Commissioner are as follows:
Year Reduction in Taxable Valuation Reduction in Taxes
_____________________________________ __________
County Auditor Date
Application For Abatement
Or Refund Of Taxes
Name of Applicant ____________________________________
County Auditor’s File No. ______________________________
Date Application Was Filed
With The County Auditor _____________________________
Date County Auditor Mailed
Application to Township
Clerk or City Auditor __________________________________
(must be within ve business days of ling date)