North Dakota Statutes
§ 57-02.3-04 — Appearance before state board of equalization
North Dakota § 57-02.3-04
This text of North Dakota § 57-02.3-04 (Appearance before state board of equalization) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-02.3-04 (2026).
Text
The state board of equalization shall equalize the values placed upon property subject to
valuation. Representatives of the board of university and school lands may appear before the
state board of equalization to oppose unreasonable or unjust valuations placed upon property
subject to valuation as equalized by the county board of equalization, or to oppose any change
in valuations as proposed by the state board of equalization, to the end that all valuations of
property subject to valuation may be uniform with valuations of comparable property throughout
the state.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-02.3-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02.3-04.