N.D.C.C. § 57-14-03 — County auditor to act as assessor

If the party notified as provided in section 57 -14-02 does not appear, or if the party appears
and fails to give a good and sufficient reason why the assessment should not be made, the
same must be made, and the county auditor may exercise all the powers of an assessor in
discharging the duties assigned to the county auditor by this chapter.