North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-09-02
Duties of clerk
Official textlegis.nd.gov
The clerk shall keep an accurate record of the proceedings of the board of equalization, showing the facts and evidence upon which its action is based, a copy of which must be furnished to the assessor and filed by the assessor with the county auditor as part of the assessment returns.
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