City Assessor

Assessor's Duties

By North Dakota state law, the principle responsibility of this office is to equitably value each parcel of taxable real estate and selected exempt properties. This is an ongoing process of gathering and reviewing information, measuring and listing new construction, and analyzing sales of real estate to provide accurate and current values annually.

Each year, the Office of the North Dakota State Tax Commissioner conducts a sales ratio study to determine if required standards of equalization and uniformity are maintained within the city.

Inventory

A Computer Assisted Mass Appraisal System is used in this office to maintain our inventory. We are then able to arrive at a fair estimate of true and full value.

Determining Value

All real estate is valued as of February 1st of each year. Any change in assessment that results in a 10% increase and a $3,000 assessed value increase requires that the owner be contacted. Owners who are dissatisfied with the assessed value may appeal the valuation to the City Board of Equalization which is held within the first 15 days of April. The meeting date and time will be published at least 3 weeks prior to the meeting.

Tax Calculations

The county then calculates taxes for each parcel based on budgeted needs of government entities.

The local governments' operating revenue is determined by the elected officials and local needs approved by the governing board. Once the yearly budget is defined, it is divided by the taxable value to obtain the mill levy which is then applied to each parcel to determine the tax liability.

When Tax Payments Are Due

Payments of taxes are due on January 1st.