N.D.C.C. § 57-06-12 — Tentative assessment to be made and notice of hearing

The tax commissioner shall give ten days' notice in a manner determined by the tax
commissioner 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.