N.D.C.C. § 57-08-07 — Notice to be given

The tax commissioner, by mail, shall give notice to the company owning such property of
the action of the state board of equalization in redetermining the value of such property. In such
notice, the tax commissioner shall describe the property in general terms, and shall notify such
company to appear before the board at the office of the tax commissioner at a specified time
within fifteen days after such notice, and show cause, if any, why such property should not be
reassessed at the valuation determined by the board.