Property Valuation

In North Dakota, the assessed value of property for taxation purposes is typically a percentage of:

AThe property's original purchase price
BThe property's current market value (true and full value)✓ Correct
CThe property's replacement cost
DThe property's assessed value from 10 years ago

Explanation

North Dakota property is assessed at a percentage of its 'true and full value' (market value) as determined by county assessors. This assessment is the basis for calculating property taxes.

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