2a. 2019 Report
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2a. 2019 Report
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<br /> <br />22 | Page <br /> <br />or lower the valuation of classes of property only so as to equalize the assessments as between <br />districts. If the board orders an increase under this subsection, the board must comply with any <br />requirement for notice of an assessment increase under section 57‐02‐53. <br />2. Notwithstanding any other provision of this section: <br />a. The county board of equalization after notice to the local board of equalization may <br />reduce the assessment on any separate piece or parcel of real estate even though such <br />property was assessed in a city or township having a local board of <br />equalization. The county board of equalization may not reduce any such assessment <br />unless the owner of the property or the person to whom it was assessed first appeals to <br />the county board of equalization, either by appearing personally or by a representative <br />before the board or by mail or other communication to the board, in which the owner's <br />reasons for asking for the reduction are made known to the board. The proceedings of <br />the board shall show the manner in which the appeal was made known to the board <br />and the reasons for granting any reduction in any such assessment. <br />b. The county board of equalization after notice to the local board of equalization may <br />increase the assessment on any separate piece or parcel of real property even though <br />such property was assessed in a city or township having a local board of equalization. <br />The county board of equalization may not increase the valuation returned by the <br />assessor or the local board of equalization to an amount that results in a cumulative <br />increase of more than fifteen percent from the amount of the previous year's <br />assessment without giving the owner or the owner's agent notice by mail to the owner <br />of the property that such person may appear before the board on the date designated <br />in the notice, which date must be at least five days after the mailing of the notice. The <br />county auditor as clerk of the board shall send such notice to the person or persons <br />concerned. If the board orders an increase under this subdivision, the board must <br />comply with any requirement for notice of an assessment increase under section 57‐02‐ <br />53. <br />c. If the county board of equalization during the course of its equalization sessions <br />determines that any property of any person has been listed and assessed in the wrong <br />classification, it shall direct the county auditor to correct the listing so as to include such <br />assessment in the correct classification. <br />3. The owner of any separate piece or parcel of real estate that has been assessed may appeal the <br />assessment thereon to the state board of equalization as provided in section 57‐13‐04; provided, <br />however, that such owner has first appealed the assessment to the local equalization board of <br />the taxing district in which the property was assessed and to the county board of equalization <br />of the county in which the property was assessed. Notwithstanding this requirement, an owner <br />of property which has been subjected to a new assessment authorized under section 57‐14‐08 <br />may appeal the new assessment to the state board of equalization in the manner provided for <br />in section 57‐14‐08. <br />57‐12‐07. Township and municipal officers to advise with board. <br />Repealed by S.L. 1963, ch. 381, § 2.
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