North Dakota Century Code Title 57. Taxation § 57-23-04. County commissioners may abate or refund taxes

a. When an error has been made in any identifying entry or description of the property, in entering the valuation thereof, or in the extension of the tax, to the injury of the complainant.

b. When improvements on any real property were considered or included in the valuation thereof which did not exist thereon at the time fixed by law for making the assessment.

c. When the complainant, or the property, is exempt from the tax.

d. When the complainant had no taxable interest in the property assessed against the complainant at the time fixed by law for making the assessment.

e. When taxes have been erroneously paid, or errors made in noting payment, or in issuing receipts therefor.

f. When the same property has been assessed against the complainant more than once in the same year, and the complainant produces satisfactory evidence that the tax thereon for such year has been paid.

g. When any building, mobile home, structure, or other improvement has been destroyed or damaged by fire, flood, tornado, or other natural disaster, the abatement or refund must be granted only for that part of the year remaining after the property was damaged or destroyed.

h. When the assessment on the complainant's property is invalid, inequitable, or unjust.