§ 57-02-51 — Notice of township and city equalization meetings to be published - Date of equalization meeting

equalization meeting.
Each year the county auditor shall publish in the official county newspaper for two
successive weeks, a notice that proceedings for the equalization of assessments will be held by
the several local equalization boards. The first publication of the notice may not be more than
forty-five days before the date of the equalization proceedings and the second publication may
not be less than fourteen days before the equalization proceedings. The notice must contain a
statement that the proceedings will be held at the regular meeting place of the governing board
or other place designated by that board of the township or city, as the case may be. The notice
must also contain a statement that each taxpayer has the right to appear before the appropriate
board of review or equalization and petition for correction of the taxpayer's assessment. The
equalization proceedings in a city must be held within the first fifteen days of April and the
equalization proceedings in an organized township must be held in the month of April.