N.D.C.C. § 57-07-05 — Hearing on appeal

In case any appeal to the state board of equalization is filed, the tax commissioner shall call
a meeting of the board at a specified time to be approved by the governor, at which time any
company protesting the assessment of omitted property may be heard. Due notice of the time
and place of the meeting must be given to the taxpayer appealing. After consideration of the
facts, the board shall fix the assessment of property according to the best judgment of the
board.