North Dakota

The POER Office that Represents North Dakota is:

Marvin F. Poer and Company
2211 York Rd., Suite 222
Oak Brook, IL 60523
(630) 573-7830 (630) 573-1178 (Fax)

Managing Consultant:
Mr. Morgan Thomas - Vice President

State Characteristics
Assessment Ratio:	5%
Fiscal Tax Year:	02/01 - 01/31
Valuation Authority:	City or County
Collection Authority:	County
Level One Appeal Name:	City Board of Equalization
RE Rendition Required:	No
PP Rendition Required:	No
Consultant Certification or Licensing:	Not Required
Real Estate Taxable?	Yes
Personal Property Taxable?	No
Inventory Taxable?	No

Real Estate
RE Assessment Date:	Feb 1
RE Appeal Deadline:	Mar - Apr
RE Tax Bills Due:	Mar 1 - 1^st half installment Oct 15 - 2^nd half installment

Personal Property
PP Assessment Date:	Exempt
PP Tax Bills Due:	Exempt