Ardella Deis, Certified Tax Director                    Class I & II City Assessor  Barb Vetter, Deputy Tax Director                      Class II City Assessor   Emmons County Tax Director P.O. Box 776 Linton, ND 58552   (701) 254-4417   adeis@nd.gov

Tax Directors Assesses:                                     Agricultural Land                                     Residential Land & Structures                                     Commercial Land & Structures   Agricultural Land Is Assessed By:                                     Detailed Soils Residential & Commercial Properties Are Assed By:                                     Sales Comparison Approach,                                     Field Inspections and Markets   We then put values on these properties and the process is done to determine the taxes.