N.D.C.C. § 57-12-03 — Duties of county auditor

The county auditor shall act as clerk of the county board of equalization and shall keep an
accurate journal or record of the proceedings and orders of said board, showing the facts and
evidence upon which its action is based. Such record must be published as other proceedings
of the board of county commissioners are published, and a copy of such published proceedings
must be transmitted to the state tax commissioner with the abstract of assessment required by
law.
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