N.D.C.C. § 57-07-02 — Notice to be given

The tax commissioner shall give notice by mail to the company owning any property, which
has escaped taxation, of the tax commissioner's action in assessing the property and shall
describe the property and the amount of such assessment and notify such company to appear
before the tax commissioner at the tax commissioner's office at a specified time within fifteen
days after such notice to show cause, if any, why such property should not be added to the
assessment rolls.