N.D.C.C. § 57-05-01.1 — Tentative assessment - Notice of hearing

1. The tax commissioner, on or before June fifteenth of each year, shall ascertain and
determine the value of, and a tentative assessment of, all operative property of any
company required to be assessed under the provisions of this chapter. The
determination of value must be made for the guidance of the state board of
equalization in assessing the property at its annual meeting in July. In making this
determination of value, the tax commissioner must be governed by the rules provided
in this chapter.
2. The tax commissioner shall give ten days' notice by mail to each company, or its
representative in North Dakota, of the amount of its tentative assessment and the
meeting of the state board of equalization on the second Tuesday of July, at which
meeting each company is entitled to present evidence before the state board of
equalization relating to the value of the property of the company.