North Dakota Statutes
§ 57-13-02 — Annual meeting to assess taxable property
The state board of equalization shall meet annually on the second Tuesday in July at the
office of the state tax commissioner and shall assess all of the taxable property which such
board is required to assess pursuant to and in accordance with the provisions of section 4 of
article X of the Constitution of North Dakota, as amended, and the statutes of this state.
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Related
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