N.D.C.C. § 57-13-02 — Annual meeting to assess taxable property

The state board of equalization shall meet annually on the second Tuesday in July at the
office of the state tax commissioner and shall assess all of the taxable property which such
board is required to assess pursuant to and in accordance with the provisions of section 4 of
article X of the Constitution of North Dakota, as amended, and the statutes of this state.