Towner County
North Dakota

The 2007 North Dakota Legislative Assembly amended North Dakota Century Code (N.D.C.C.) Section 57-02-27.2, the section dealing with the valuation and assessment of agricultural lands. Effective August 1, 2007, subsection (7) of this statute provides:

“In determining the relative value of lands for each assessment district compared to the county average, the county director of tax equalization shall use soil type and soil classification data from detailed and general soil surveys.”