North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-07-03
Tax commissioner to act as assessor
Official textlegis.nd.gov
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.
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In this chapter (6 sections)
- 57-07-01 · Duty of tax commissioner upon omission or false statement in…
- 57-07-02 · Notice to be given
- 57-07-03 · Tax commissioner to act as assessor
- 57-07-04 · Appeal to state board of equalization
- 57-07-05 · Hearing on appeal
- 57-07-06 · Taxation of omitted property