Current through 2024 Legislative Session
Section 11-10.1-05 - Powers and duties of county director of tax equalization - Qualifications of assessors1. The county director of tax equalization has the power, duty, and responsibility to call upon and confer with assessors in the county and to assist them in the preparation and proper use of land maps and property record cards, preparation of assessment books, changes in assessment laws and rules, determination of proper standards of value, use of proper classifications of property, determination of what property qualifies as exempt from property taxes, and authority to require attendance at meetings, to promote uniform assessment of all real property in the county.2. Any city with a population of under five thousand or township may, by resolution of its governing body, retain an assessor who is certified or eligible to be certified as a class II assessor who shall retain the powers, duties, and responsibilities of the office. Any city with a population of five thousand or greater may, by resolution of its governing body, retain an assessor who is certified or eligible to be certified as a class I assessor who shall retain the powers, duties, and responsibilities of the office. A person may not serve as an assessor for longer than twenty-four months before being certified by the state supervisor of assessments as having met the minimum requirements. The expenses of the city or township assessors must be paid by the city or township exercising this option.3. The county director of tax equalization shall supervise all individuals performing assessor services in the county and arrange for the assessment of property within the county, except within the jurisdiction of a city or township in which the governing body retains a certified class I or class II assessor.4. Any city or township that does not retain a certified class I or class II assessor shall utilize the certified assessor of the county in which the city or township is located. The county commission may require the city or township to reimburse the county for the expenses incurred in assessing the property of that city or township.5. Any assessment made by an assessor who is not currently certified must be reviewed and approved by a certified assessor, prior to the township or city board of equalization annual meeting. The cost of the assessment review must be paid by the township or city having jurisdiction over the assessment at the same rate as paid to a special assessor in section 57-14-08.Amended by S.L. 2015 , ch. 433( HB 1059 ), § 2, eff. 1/1/2015.