N.D.C.C. § 57-12-08 — Auditor to correct list and send abstract to state tax commissioner

The county auditor shall calculate the changes in the assessment lists determined by the
county board of equalization and shall make corrections accordingly. After making such
corrections, the county auditor shall make duplicate abstracts of the real property lists, one copy
of which must be filed in the office of the county auditor and one copy of which must be
forwarded to the state tax commissioner on or before the last day of June following each county
equalization.