By May thirty-first of each year, the county auditor shall verify to the tax commissioner, in the manner and detail prescribed by the tax commissioner, the accuracy of the information filed with the county auditor under subdivision a of subsection 2 of section 57-06-21.
Verification by county auditor of reports
N.D.C.C. § 57-06-21.1 — under Assessment and Taxation of Public Utilities.
N.D.C.C. § 57-06-21.1