N.D.C.C. § 57-13-07 — Proceedings to be published - Abstract sent to county auditors

The secretary shall keep a record of the proceedings of the board, which must be published
by the secretary in an annual report. Upon final adjournment, the secretary shall transmit to
each county auditor an abstract of such proceedings specifying the percentage added to or
deducted from the valuation of the real property of each of the counties, in case an equal
percentage has not been added to or deducted from each, and specifying also the percentage
added to or deducted from the several classes of personal property in each of the counties in
the state, and such other information as will enable each auditor properly to equalize or make
corrections to the valuation or classification of taxable property or status with regard to
exemption of property in the auditor's county, and to determine the taxable rates thereof.