N.D.C.C. § 57-23-08 — Duties of county auditor and county commissioners after abatement action

After the granting of any application for abatement or refund or compromise of any tax, the
county auditor shall correct all tax lists in accordance with the order of abatement or
compromise, and the applicant is relieved of further liability for the tax abated or compromised
and any penalties and interest on the abated or compromised portion of the tax. If the board of
county commissioners disapproves any application for abatement or refund or compromise, in
whole or in part, the reasons for disapproval must be stated thereon, and the applicant may
appeal the rejection of the application for abatement or refund or compromise as provided by
law.