North Dakota Statutes
§ 57-08-08 — Hearing
At a hearing held pursuant to section 57-08-07, the company shall present evidence relating
to the value of its property. After consideration of the evidence presented at such hearing, if any,
the state board of equalization shall fix the final assessment of such property according to the
best judgment of the board. The proceedings for such reassessment, as near as may be, must
be conducted as the proceedings for the original assessment are conducted.
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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