During the 2007 Legislative session, the North Dakota statutes concerning the assessment of agricultural land were changed. House Bill 1303 (HB1313) now requires the use of soils maps in calculating the relative values of agricultural land.
HB 1303 will not change the county average value per acre for farmland. It does require the county to determine the township average value based on soils maps. It further requires the local assessor to apply an approved schedule of modifiers and to consider actual use of the land.
Our office is currently working to develop a listing of soils for each agricultural tract in the county. We are also gathering data relative to the productivity of each soil type. We are also in the process of determining agricultural land use.
Our office contemplates that a soil committee will be formed to assist in developing policies regarding the implementation of this system. The deadline for implementation was 2010. It has now been moved to 2012.
If you have any comments or questions, please call Tax Director Frank Klein at (701) 241-5617.
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