Property Valuation

In North Dakota, a property's 'assessed value' for tax purposes may differ from 'market value' because:

AThey are always the same value
BAssessment ratios, lag in reassessment cycles, and statutory limitations can cause assessed values to diverge from current market values✓ Correct
COnly commercial properties are assessed at market value
DAssessed value always exceeds market value

Explanation

Assessed value is the value assigned by the county assessor for tax purposes, which may be a percentage of market value (assessment ratio), may lag behind current market conditions, or may be affected by statutory assessment limitations. Market value is what a property would sell for on the open market.

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