ND SB2157

Amends North Dakota Century Code section 57-02-11, subsection 2, regarding maintenance of property assessment records by cities and counties.

Changes eligibility criteria from "a city with a population of five thousand or more" to "an assessor who holds a current certification as a class I assessor under section 57-02-01.1" and requires state supervisor of assessments determination of adequate sales for sales ratio study.

Allows qualifying cities to elect to maintain property assessment records on behalf of the county in a city database rather than the county maintaining the records.

Records must be maintained in the office of the city assessor for ten years from the assessment date.

Passed Senate with 46 yeas, 0 nays, 1 absent; passed House with 91 yeas, 0 nays, 3 absent.