N.D.C.C. § 57-06-16 — Equalization

It is the duty of the state board of equalization, in assessing the property of companies
required to be assessed under this chapter, to equalize the assessments of the property of the
companies in order to bring about, as nearly as possible, equality and uniformity in the
assessment of all classes of taxable property.
57-06-17. Allocation of assessment of operative property constituting a single and
continuous property.
Repealed by S.L. 2005, ch. 545, § 10.