North Dakota Statutes
§ 57-13-03 — Annual meeting to equalize taxable property
The state board of equalization shall meet annually on the second Tuesday in August at the
office of the state tax commissioner or, if deemed advisable by the board because of inadequate
space, at such other place on the grounds of the state capitol as may be adequate, and then
shall examine and compare the returns of the assessment of taxable property as returned by
the several counties in the state, and shall proceed to equalize the same so that all
assessments of similar taxable property are uniform and equal throughout the state at the full
and true value thereof in money or at such percentage of the full and true value as may be
required by law.
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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