North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-08-08
Hearing
Official textlegis.nd.gov
At a hearing held pursuant to section 57-08-07, the company shall present evidence relating to the value of its property. After consideration of the evidence presented at such hearing, if any, the state board of equalization shall fix the final assessment of such property according to the best judgment of the board. The proceedings for such reassessment, as near as may be, must be conducted as the proceedings for the original assessment are conducted.
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In this chapter (9 sections)
- 57-08-01 · Action to review assessment of public utility
- 57-08-02 · Procedure - Action for relief by utility from assessment
- 57-08-04 · Refund of excess paid by utility
- 57-08-05 · Tax actions by utility - Manner of trial - Tender
- 57-08-06 · When reassessment to be made
- 57-08-07 · Notice to be given
- 57-08-08 · Hearing
- 57-08-09 · Taxation of reassessed property
- 57-08-10 · How often reassessment may be made