Average value of property

N.D. Cent. Code § 57-38.1-12
in effect
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57-38.1-12. Average value of property The average value of property must be determined by averaging the values at the beginning and ending of the tax period but the tax commissioner may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-12Fetched: 10/16/2026

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