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)

                                Recommendation of the Governing Body of the City or Township

Recommendation of the governing board of ________________________________________

   On _____________________, _________, the governing board of this municipality, after examination of this application and the facts, passed 
a resolution recommending to the Board of County Commissioners that the application be _______________________________________________
 ______________________________________________________________________________________________________________________
 ______________________________________________________________________________________________________________________
 _____________________________________________________________________________________________________________________________________
   Dated this ___________ day of ___________________, ________.                                                              __________________________________________________
                                                                                                                             City Auditor or Township Clerk

                                                                  Action by the Board of County Commissioners

Application was __________________________ by action of ______________________________ County Board of Commissioners.
                  Approved/Rejected
 
   Based upon an examination of the facts and the provisions of North Dakota Century Code § 57-23-04, we approve this application.  The taxable 
valuation is reduced from $ _________________________ to $ _____________________ and the taxes are reduced accordingly. The taxes, if paid, 
will be refunded to the extent of $ _________________________. The Board accepts $ ________________________ in full settlement of taxes for the 
tax year __________________________.

   We reject this application in whole or in part for the following reason(s).  Written explanation of the rationale for the decision must be 
attached. _______________________________________________________________________________________________________________
 ______________________________________________________________________________________________________________________
 ______________________________________________________________________________________________________________________
 ______________________________________________________________________________________________________________________
Dated ___________________________________, _________
__________________________________________________                                      _________________________________________________________
County Auditor                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Chairperson
                                                                                    Certifi cation of County Auditor
   I certify that the Board of County Commissioners took the action stated above and the records of my offi ce and the offi ce of the County Treasurer 
show the following facts as to the assessment and the payment of taxes on the property described in this application.
                                                                                                                                                                    Date Paid                                                                                                                                                                                                                                                                                            Payment Made
    Year                        Taxable Value                                       Tax                                                                             (if paid)                                                                                                                                                                                                                                                                                            Under Written Protest?
                                                                                                                                                                                                                                                                                                                                                                                                                                                                         yes/no

I further certify that the taxable valuation and the taxes ordered abated or refunded by the Board of County Commissioner are as follows:

    Year                              Reduction in Taxable Valuation                                                                                                                                                                                Reduction in Taxes

                                                                                                                             _____________________________________ __________
                                                                                                                             County Auditor                                                                                                                                                                                                                                                                                                                                    Date

                                                                                                                                     ______________________________                                                    _____________________________
                                                                                                                                                                                                                                                                                                                             __________________________________                                                     (must be within fi  ve business days of fi  ling date)
                                                                                         ____________________________________
                                                                  Or Refund Of Taxes
                                         Application For Abatement

                                                                                         Name of Applicant                           County Auditor’s File No.      Date Application Was Filed                         With The County Auditor      Date County Auditor Mailed Application to Township                       Clerk or City Auditor