N.D.C.C. § 57-07-03 — Tax commissioner to act as assessor

If the company or agent or representative thereof, does not appear, or, if after appearance,
there is a failure to give good and sufficient reasons why such assessment should not be made,
the same must be made. The tax commissioner, in discharging the duties imposed upon the tax
commissioner by the provisions of this chapter, may exercise the powers conferred upon the
state board of equalization.