The county director of tax equalization shall have the power, duty, and responsibility to call upon and confer with township and city assessors in the county and to instruct them in the preparation and proper use of land maps and property cards, the preparation of assessment books, the changes in assessment laws and regulations, the determination of proper standards of value, the use of proper classifications of property, and the authority to require attendance at meetings, to the end that a uniform assessment of all real property in the county will prevail.

Land-use regulation is not restricted to controlling existing buildings and uses; in large part, it is designed to guide future development.   Municipalities commonly follow a planning process that ultimately results in a comprehensive or master plan, and in some states the creation of an official map for a municipality.  The master plan is then put into effect by ordinances controlling zoning, regulation of subdivision developments, street plans, plans for public facilities, and building regulations.  Future developers must plan their subdivisions in accordance with the official map or plan.

Parcel/Tax Information:  http://mercer.northdakotaassessors.com/