N.D.C.C. § 57-07-04 — Appeal to state board of equalization

If any company is aggrieved by any assessment of omitted property made by the tax
commissioner under this chapter, it has the right to appeal to the state board of equalization for
a review of such assessment. Such appeal must be taken by filing a notice of appeal with the
tax commissioner within thirty days after the hearing date specified in the notice provided by
section 57-07-02.