N.D.C.C. § 57-12-05 — Requirements to be followed in equalization of individual assessments

The county board of equalization, when equalizing individual assessments, shall observe
the following rules:
1. The valuation of each tract or lot of real property which is returned below its true and
full value must be raised to the sum believed by such board to be the true and full
value thereof.
2. The valuation of each tract or lot of real property which, in the opinion of the board, is
returned above its true and full value must be reduced to such sum as is believed to
be the true and full value thereof.
57-12-06. County board of equalization - Equalizing between assessment districts and
between properties.
1. The rules prescribed in section 57 -12-05 apply when the board of county
commissioners is equalizing assessments between the several assessment and taxing
districts in the county provided that in such case, except as otherwise provided in
subsection 2, the board may raise or lower the valuation of classes of property only so
as to equalize the assessments as between districts.
2. Notwithstanding any other provision of this section:
a. The county board of equalization after notice to the local board of equalization
may reduce the assessment on any separate piece or parcel of real estate even
though such property was assessed in a city or township having a local board of
equalization. The county board of equalization may not reduce any such
assessment unless the owner of the property or the person to whom it was
assessed first appeals to the county board of equalization, either by appearing
personally or by a representative before the board or by mail or other
communication to the board, in which the owner's reasons for asking for the
reduction are made known to the board. The proceedings of the board shall show
the manner in which the appeal was made known to the board and the reasons
for granting any reduction in any such assessment.
b. The county board of equalization after notice to the local board of equalization
may increase the assessment on any separate piece or parcel of real property
even though such property was assessed in a city or township having a local
board of equalization.
c. If the county board of equalization during the course of its equalization sessions
determines that any property of any person has been listed and assessed in the
wrong classification, it shall direct the county auditor to correct the listing so as to
include such assessment in the correct classification.
3. The owner of any separate piece or parcel of real estate that has been assessed may
appeal the assessment thereon to the state board of equalization as provided in
section 57 -13-04; provided, however, that such owner has first appealed the
assessment to the local equalization board of the taxing district in which the property
was assessed and to the county board of equalization of the county in which the
property was assessed. Notwithstanding this requirement, an owner of property which
has been subjected to a new assessment authorized under section 57 -14-08 may
appeal the new assessment to the state board of equalization in the manner provided
for in section 57-14-08.