N.D.C.C. § 57-12-02 — Duties of board as to assessments in unorganized territory

The members of the board of county commissioners also shall meet as a board of
equalization as respects all assessments made in assessment districts not embraced in a city or
organized township, and shall perform the duties prescribed for a township board of equalization
as respects unorganized territory, and such board must be regarded as the local board of
equalization for such territory.