North Dakota Statutes
§ 57-07-04 — Appeal to state board of equalization
North Dakota § 57-07-04
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-07Correction of Assessments of Public Utility Property
This text of North Dakota § 57-07-04 (Appeal to 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 § 57-07-04 (2026).
Text
If any company is aggrieved by any assessment of omitted property made by the tax
commissioner under this chapter, it has the right to appeal to the state board of equalization for
a review of such assessment. Such appeal must be taken by filing a notice of appeal with the
tax commissioner within thirty days after the hearing date specified in the notice provided by
section 57-07-02.
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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 § 57-07-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-07-04.