§ 57-01-07 — Review of sales, market, and productivity study by state tax commissioner - Appeal

North Dakota § 57-01-07

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-01: Tax Commissioner

Text

Appeal.
1. The state tax commissioner shall notify each county board of commissioners of a
scheduled hearing of the sales, market, and productivity study before the state tax
commissioner. Such notice must set forth the time and date and place of such hearing.
After hearing objections to using certain sales in the study, the state tax commissioner
is authorized to withdraw such sales that the state tax commissioner deems are not
representative. Within thirty days after the close of such formal hearing, the state tax
commissioner shall notify each county board of commissioners, in writing, as to the
action taken as a result of such hearing. Within ten days after receiving such notice
from the state tax commissioner, each board of county commissioners may appeal the
decision of the state tax commissioner to the state board of equalization. Such board
will review the findings of the state tax commissioner and render its final decision on
such appeal.
2. No sale may be used in any sales, market, and productivity study until it has been
verified by the state tax commissioner, the county supervisor of assessments,

township supervisors, or the board of county commissioners or its agent that none of
the exclusions set forth in section 57-01-06 have been used in the study.