N.D.C.C. § 57-02-31 — Auditor to furnish books to assessors at meeting

The county auditor annually shall provide the necessary books and blanks at county
expense for each assessment district or township in the county. Every year, the county auditor
shall enter in the real property assessment book a complete list of all lands or lots subject to
taxation. The list must show the name of the owner, if known, the number of acres [hectares],
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and the lots and parts of lots or blocks included in each description. On or before the second
Wednesday in February of each year, following notice by mail from the county auditor, all the
assessors in the county shall meet in the county auditor's office for a conference on their duties
as assessors, and the county auditor shall then deliver to each assessor the assessment books
and blanks for each assessor's assessment district. Each assessor must be allowed a sum not
to exceed twenty dollars a day, at the discretion of the board of county commissioners, for each
day's attendance at the conference and mileage in the amounts provided in section 11-10-15.