N.D.C.C. § 57-02-50 — Agricultural land valuation fund - Deposits - Continuing appropriation

There is established a special fund in the state treasury to be known as the agricultural land
valuation fund. The moneys withheld under subsection 10 of section 57-02-27.2 must be
deposited into the agricultural land valuation fund. All moneys deposited in the agricultural land
valuation fund are appropriated as a continuing appropriation and must be allocated to the
county from which the withholding was made upon certification from the tax commissioner of the
implementation of subsection 7 of section 57-02-27.2 by that county.
57-02-51. Notice of township and city equalization meetings to be published - Date of
equalization meeting.
Each year the county auditor shall publish in the official county newspaper for two
successive weeks, a notice that proceedings for the equalization of assessments will be held by
the several local equalization boards. The first publication of the notice may not be more than
forty-five days before the date of the equalization proceedings and the second publication may
not be less than fourteen days before the equalization proceedings. The notice must contain a
statement that the proceedings will be held at the regular meeting place of the governing board
or other place designated by that board of the township or city, as the case may be. The notice
must also contain a statement that each taxpayer has the right to appear before the appropriate
board of review or equalization and petition for correction of the taxpayer's assessment. The
equalization proceedings in a city must be held within the first fifteen days of April and the
equalization proceedings in an organized township must be held in the month of April.
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57-02-52. Notice of county equalization meetings to be published - Date of
equalization meeting.
Each year the county auditor shall publish in the official county newspaper for two
successive weeks, a notice that proceedings for the equalization of assessments for all real
property in the county will be held by the county board of equalization. The first publication of
the notice may not be earlier than May first and the second publication may not be later than
May twentieth, however, the second notice must be published more than ten days prior to the
date of the meeting. The notice must contain the date, time, and location of the meeting. The
notice must also contain a statement that each taxpayer has the right to appear before the
appropriate board of review or equalization and petition for correction of the taxpayer's
assessment. The county equalization proceedings must be held no later than June tenth.