N.D.C.C. § 57-09-04 — Duties of board

The township board of equalization shall ascertain whether all taxable property in its
township has been properly placed upon the assessment list and duly valued by the assessor.
In case any real property has been omitted by inadvertence or otherwise, the board shall place
the same upon the list with the true value thereof. The board shall proceed to correct the
assessment so that each tract or lot of real property is entered on the assessment list at the true
value thereof. All complaints and grievances of residents of the township must be heard and
decided by the board and it may make corrections as appear to be just. Complaints by
nonresidents with reference to the assessment of any real property and complaints by others
with reference to any assessment made after the meeting of the township board of equalization
must be heard and determined by the county board of equalization.