North Dakota Statutes
§ 57-13-01 — Membership of board
The governor, state treasurer, state auditor, agriculture commissioner, and state tax
commissioner constitute the state board of equalization. The governor must be chairman of the
board and the tax commissioner is secretary.
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Related
State v. Johnson
2011 ND 48 (North Dakota Supreme Court, 2011)
Grand Forks Homes, Inc. v. State ex rel. State Board of Equalization
2011 ND 65 (North Dakota Supreme Court, 2011)
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