N.D.C.C. § 57-12-01.1 — Spot checks of real property

Prior to the annual meeting of the county board of equalization, the board of county
commissioners of each county within this state shall provide for spot checks upon property
within each county to properly verify the accuracy of the real property listings and valuations.
The spot checks must be reviewed by the county boards of equalization at their annual meeting
in June and such boards shall make the necessary corrections in the property assessment
listings and valuations. Such changes in the assessments must be made in accordance with the
provisions of this chapter.
In case any person whose duty it is to list property with the assessor refuses to list such
property or intentionally omits a portion of such property in the person's listing as indicated by
the spot check, the county boards of equalization, as a penalty for such refusal or omission,
may make an added assessment on such property of twenty -five percent in excess of its true
valuation.
The board of county commissioners may select such persons or agencies as may be
necessary to carry out the provisions of this section and provide for their compensation.