N.D.C.C. § 57-36-17 — Hearing - Appeals from decision of the tax commissioner

Except as provided in section 57 -36-14, any person aggrieved because of any action or
decision of the tax commissioner under the provisions of this chapter has the right to a hearing
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by the tax commissioner and has the right to appeal from the decision of the tax commissioner
on such hearing, all in accordance with the provisions of chapter 28-32.