11-10.1 County Director of Tax Equalization

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CHAPTER 11-10.1COUNTY DIRECTOR OF TAX EQUALIZATION11-10.1-01. County director of tax equalization.1.The board of county commissioners of each county in this state shall appoint a<br>county director of tax equalization who must be qualified and experienced in<br>property appraisals, familiar with assessment and equalization procedures and<br>techniques, and who is the holder of a current certificate issued by the state<br>supervisor of assessments. The state supervisor of assessments shall confer with<br>representatives of the county commissioners, city governing bodies, state township<br>officers association, and personnel at North Dakota state university to establish or<br>revise the minimum requirements for attaining the certificate. Any person who is<br>denied such certificate may appeal to the state tax commissioner for a hearing under<br>the provisions of chapter 28-32.2.The board of county commissioners may, in its discretion, appoint a person on a<br>probationary basis who does not hold a current certificate as provided for in<br>subsection 1, if the board deems such person qualified to act as county director of<br>tax equalization by virtue of education, training, and experience. The appointment<br>must be for a term of not more than three years.Any person receiving aprobationary appointment who does not obtain a certificate within three years from<br>the appointment is not eligible for reappointment.3.The county director of tax equalization shall serve at the pleasure of the board of<br>county commissioners and may be employed on a full-time or part-time basis.<br>Vacancies in the office of county director of tax equalization must be filled in the<br>same manner as the original appointment.11-10.1-02. Bond - Oath of office. Each county director of tax equalization or deputy,before performing the duties of office, shall take and subscribe the oath required of public officials<br>and shall give bond in a sum as may be prescribed by the board of county commissioners for the<br>faithful performance of the duties of the office. County directors of tax equalization and their<br>deputies must be bonded through the state bonding fund.11-10.1-03. Deputies - Clerks. The county director of tax equalization, within budgetarylimits prescribed by the board of county commissioners, may appoint full-time or part-time<br>deputies and clerks as may be necessary for the proper performance of the duties of the office<br>and they shall receive such compensation as may be authorized by the board of county<br>commissioners.11-10.1-04.Payment of expenses.A county director of tax equalization and anydeputies or clerks shall receive mileage as provided in section 11-10-15 and their actual and<br>necessary traveling expenses at the rate and in the same manner as provided for other county<br>officials.The board of county commissioners shall furnish to the county director of taxequalization and the staff suitable office space and supplies as may be necessary for the proper<br>discharge of the duties of the office. The salary and expenses of the county director of tax<br>equalization, and any deputies or clerks, and the expense of the office must be paid from the<br>general fund of the county.11-10.1-05.Powers and duties of county director of tax equalization -Qualifications of assessors.1.The county director of tax equalization shall have the power, duty, and responsibility<br>to call upon and confer with township and city assessors in the county and to instruct<br>them in the preparation and proper use of land maps and property record cards, the<br>preparation of assessment books, the changes in assessment laws and regulations,<br>the determination of proper standards of value, the use of proper classifications ofPage No. 1property, and the authority to require attendance at meetings, to the end that a<br>uniform assessment of all real property in the county will prevail.2.On January 1, 1981, the county director of tax equalization shall succeed to all the<br>powers and duties of assessors of townships, cities with a population of under five<br>thousand, and unorganized districts within the county, except that any city with a<br>population of under five thousand or township may, at its option by resolution of its<br>governing body, employ an assessor who shall retain the powers, duties, and<br>responsibilities of the office. The resolution of a city or township governing body to<br>employ an assessor continues in force until rescinded by the governing body.<br>Notwithstanding any other provision of law to the contrary, the state supervisor of<br>assessments shall confer with representatives of the county commissioners, city<br>governing bodies, state township officers association, and personnel at North Dakota<br>state university to establish minimum requirements for all city and township<br>assessors.The standards shall reflect their limited jurisdiction and need not beequal to those minimum requirements set for county directors of tax equalization.<br>Any courses of instruction included in those minimum requirements for assessors of<br>townships or cities with a population under five thousand must be conducted by the<br>county director of tax equalization who may cooperate with other county directors of<br>tax equalization in holding joint classes. The county director of tax equalization may<br>call upon the state supervisor of assessments for any necessary materials and<br>assistance. No person may serve as an assessor of a township or a city with a<br>population under five thousand for longer than twelve months before being certified<br>by the state supervisor of assessments as having met the minimum requirements.<br>No person may serve as an assessor of a city with a population of five thousand or<br>more for longer than three years before being certified by the state supervisor of<br>assessments as having met the minimum requirements. The expenses and salaries<br>of city and township assessors must be paid by the city or township exercising this<br>option.3.Any city or township which does not employ its own assessor shall reimburse the<br>county for the expenses incurred in assessing the property of that city or township.4.Any assessment made by an assessor who is not certified as qualified for that<br>assessment jurisdiction must be reviewed and approved by a certified county<br>director of tax equalization, or a certified city assessor of a city with a population of<br>five thousand or more, prior to the township or city board of equalization annual<br>meeting. The cost of the assessment review must be paid by the township or city<br>having jurisdiction over the assessment at the same rate as paid to a special<br>assessor in section 57-14-08.11-10.1-06. Assumption of certain duties by county director of tax equalization.The county director of tax equalization shall succeed to all the powers and duties of the county<br>auditor pertaining to the administration and enforcement of the mobile homes tax prescribed in<br>chapter 57-55, assist the county auditor in preparation of assessment lists for taxing purposes<br>and in the correction and omission procedures as defined in chapter 57-14, assist local<br>equalization boards and assessors by providing information and instruction in the use of all<br>methods and procedures to obtain uniform property assessments, and spot check all property<br>assessments.11-10.1-07. Joint county director of tax equalization - County directors may also becity assessors or township assessors. The respective boards of county commissioners of two<br>or more counties may by agreement and resolutions of the respective boards of county<br>commissioners employ a joint county director of tax equalization who shall act as county director<br>of tax equalization for each of the counties participating in the agreement.The salary andexpense of the joint county director of tax equalization and that of the office and staff must be<br>prorated among the counties participating in accordance with the assessed valuation of the<br>counties concerned or upon any other basis as may be agreed upon by the respective boards of<br>county commissioners.The respective boards of county commissioners, acting jointly, shallPage No. 2appoint the joint county director of tax equalization on the same basis and in the same manner<br>as a county director of tax equalization may be appointed for a single county. The joint county<br>director of tax equalization may be discharged upon the resolution of the board of county<br>commissioners of any county participating in the agreement.Any participating county maywithdraw from the joint agreement upon resolution of the board of county commissioners and by<br>giving written notice to the boards of county commissioners of the other participating counties at<br>least ninety days in advance of July first of the year of withdrawal. The joint county director of tax<br>equalization shall have all the powers and duties of the county director of tax equalization of a<br>single county and shall keep all records of assessment for each county entirely separate from the<br>records of other counties served by the joint county director of tax equalization. The governing<br>boards of a county and of any city, or any township, may by agreement and resolutions of the<br>respective boards employ a joint county director of tax equalization and city or township<br>assessor.Page No. 3Document Outlinechapter 11-10.1 county director of tax equalization