North Dakota Statutes
§ 57-07-05 — Hearing on appeal
In case any appeal to the state board of equalization is filed, the tax commissioner shall call
a meeting of the board at a specified time to be approved by the governor, at which time any
company protesting the assessment of omitted property may be heard. Due notice of the time
and place of the meeting must be given to the taxpayer appealing. After consideration of the
facts, the board shall fix the assessment of property according to the best judgment of the
board.
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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 commissioner