N.D.C.C. § 57-11-03 — Duties of board

At its meeting, the board of equalization shall proceed to equalize and correct the
assessment roll. It may change the valuation and assessment of any real property upon the roll
by increasing or diminishing the true and full valuation thereof as is reasonable and just to
render taxation uniform. All complaints and grievances of residents of the city 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 city board of equalization must
be heard and determined by the county board of equalization.