The chairman of the board of county commissioners and the county auditor of each county constitutes the county board of appraisers of the original grant lands of the state in their respective counties. The county director of tax equalization shall serve as an assistant in making the appraisals.
15-06-03. Appraisement of lands by county board of appraisers - Regulations governing. Repealed by S.L. 1947, ch. 160, § 12.