N.D.C.C. § 57-61-07 — Appeal from decision of tax commissioner

Any person aggrieved because of any action or decision of the tax commissioner under the
provisions of sections 57 -61-01 through 57 -61-08 may within fifteen days of written notification
thereof from the commissioner make application in writing to the commissioner for a hearing to
be governed by the provisions of chapter 28 -32 and may appeal the commissioner's decision
following such hearing to the district court of Burleigh County as provided in chapter 28-32.