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 defi 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 fi re, fl 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 qualifi es for Homestead Credit (N.D.C.C. § 57-02-08.1) or Disabled Veterans Credit (N.D.C.C. § 57-02-08.8). Attach a copy of
the 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: $_____________________________________
yes/no
2. Has the property been offered for sale on the open market? __________. If yes, how long? ________________________________________
yes/no
Asking price: $____________________ Terms of sale:
__________________________________________________________________
3. The property was independently appraised: __________ Purpose of appraisal: _________________________________________________
yes/no
___________________________________________________ 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 fi ling this application, I consent to an inspection of the above-described property by an authorized assessment offi cial for the purpose of making an
appraisal of the property. I understand the offi cial will give me reasonable notifi 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
24775
(2-2016)