ND HB1445

Changes township board of equalization meeting requirement from "within the first fifteen days of" to "in" April each year, maintaining the usual place of meeting for township board of supervisors.

Modifies the deadline for assessors to return assessment books to county auditor from "the fourth Monday in April" to "the second Monday in May" each year.

Allows township clerks to designate specific hours and days in April for board meetings when the same assessor serves multiple townships or cities, with notice published in official newspapers and posted at least ten days prior.

Requires assessor affidavits accompanying returns to verify that assessed values equal fifty percent of true and full value of property, except where corrected by the township board of equalization.

Declares the act to be an emergency measure; passed by House vote of 94-0 and Senate vote of 47-0.