N.D. Cent. Code § 57-02-30
Current through 2023 Legislative Sessions
The assessor may administer oaths to all persons who are required to swear to any statement or return in connection with the assessment and may examine, under oath, any person whom the assessor may believe to have knowledge of the amount or value of the personal property of any person refusing to list or to verify the list of personal property.
N.D.C.C. § 57-02-30