North Dakota Statutes
§ 57-61-07 — Appeal from decision of tax commissioner
North Dakota § 57-61-07
This text of North Dakota § 57-61-07 (Appeal from decision of tax commissioner) 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 § 57-61-07 (2026).
Text
Any person aggrieved because of any action or decision of the tax commissioner under the
provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification
thereof from the commissioner make application in writing to the commissioner for a hearing to
be governed by the provisions of chapter 28-32 and may appeal the commissioner's decision
following such hearing to the district court of Burleigh County as provided in chapter 28-32.
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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 § 57-61-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-61-07.