North Dakota Statutes
§ 57-14-04 — Board of county commissioners to hear complaints and equalize
North Dakota § 57-14-04
This text of North Dakota § 57-14-04 (Board of county commissioners to hear complaints and equalize) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-14-04 (2026).
Text
The board of county commissioners, at its regular meeting next after the assessment of any
omitted property, shall hear all grievances and complaints thereon, and then shall proceed to
review and equalize any such assessment so as to harmonize it with the equalized assessed
value of other like property.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-14-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-14-04.