Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
Section 57-38.1-12 - Average value of property

N.D. Cent. Code § 57-38.1-12

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Current through 2024 Legislative Session
Section 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.

N.D.C.C. § 57-38.1-12