§ 57-02-53 — Assessment notice to property owner

1. An assessor shall deliver written notice of the amount of the true and full value of each
parcel of taxable property for the current and previous year, including improvements,
which have been assessed by the assessor.
2. Delivery of written notice to a property owner under this section must be completed at
least fifteen days before the meeting of the local board of equalization.
3. The tax commissioner shall prescribe suitable forms for written notices under this
section. The written notice under this section must contain:
a. The true and full value of the parcel of taxable property, including improvements,
that the assessor determined for the current year and for the previous year.
b. The date, time, and location for the meeting of the local board of equalization of
the assessment district in which the parcel of taxable property is located and the
meeting date, time, and location of the county board of equalization.
4. Delivery of written notice under this section must be by personal delivery to the
property owner, mail addressed to the property owner at the property owner's
last-known address, or electronic mail to the property owner directed with verification
of receipt to an electronic mail address at which the property owner has consented to
receive notice.