North Dakota Statutes
§ 57-12-03 — Duties of county auditor
The county auditor shall act as clerk of the county board of equalization and shall keep an
accurate journal or record of the proceedings and orders of said board, showing the facts and
evidence upon which its action is based. Such record must be published as other proceedings
of the board of county commissioners are published, and a copy of such published proceedings
must be transmitted to the state tax commissioner with the abstract of assessment required by
law.
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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