N.D.C.C. § 57-13-03 — Annual meeting to equalize taxable property

The state board of equalization shall meet annually on the second Tuesday in August at the
office of the state tax commissioner or, if deemed advisable by the board because of inadequate
space, at such other place on the grounds of the state capitol as may be adequate, and then
shall examine and compare the returns of the assessment of taxable property as returned by
the several counties in the state, and shall proceed to equalize the same so that all
assessments of similar taxable property are uniform and equal throughout the state at the full
and true value thereof in money or at such percentage of the full and true value as may be
required by law.