N.D.C.C. § 57-14-02 — Notice to be given

The county auditor shall give notice by mail to the person who owns or is in possession of
any omitted property, or to that person's agent, of the county auditor's action in adding property
upon the assessment books and shall describe the property and notify such person to appear
before the county auditor at the county auditor's office at a specified time within fifteen days
after the date of mailing such notice, to show cause, if any, why such property should not be
added to the assessment rolls or such other correction made.