North Dakota

The POER Office that Represents North Dakota is:

Marvin F. Poer and Company
1286 Jungermann Road, Suite B
St. Peters, MO 63376
(636) 928-2211 (636) 928-2488 (Fax)

Managing Consultant:
Mr. Kevin Scoles - Managing Consultant

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