N.D.C.C. § 57-23-05.1 — Appraisal of property - Premises open to inspection

The applicant, by filing an application for an abatement, refund, or compromise of a tax with
the county auditor, consents to inspection of the premises involved in the application by the
board of county commissioners, the governing body of the city or township, or the state tax
commissioner or the duly authorized agents thereof for the purpose of making an appraisal of
said property. The premises must be open to inspection to the person having authorization to
make the appraisal upon giving reasonable notice to the applicant.