North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-14-04
Board of county commissioners to hear complaints and equalize
Official textlegis.nd.gov
The board of county commissioners, at its regular meeting next after the assessment of any omitted property, shall hear all grievances and complaints thereon, and then shall proceed to review and equalize any such assessment so as to harmonize it with the equalized assessed value of other like property.
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In this chapter (7 sections)
- 57-14-02 · Notice to be given
- 57-14-03 · County auditor to act as assessor
- 57-14-04 · Board of county commissioners to hear complaints and equalize
- 57-14-05 · Auditor to enter property on tax lists - Correcting errors
- 57-14-06 · Auditor to keep roll of omitted property
- 57-14-07 · Entry on delinquent lists
- 57-14-08 · New assessment of property - Allowance