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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-12-01 Membership of board - Meeting - Required attendance of certain officials
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The board of county commissioners shall meet within the first ten days of June of each year and shall constitute a board of equalization of the assessments made within the county. The chairman of the board shall preside. The county board of equalization shall conduct a continuous…
N.D.C.C. § 57-12-01.1 Spot checks of real property
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Prior to the annual meeting of the county board of equalization, the board of county commissioners of each county within this state shall provide for spot checks upon property within each county to properly verify the accuracy of the real property listings and valuations. The spo…
N.D.C.C. § 57-12-02 Duties of board as to assessments in unorganized territory
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The members of the board of county commissioners also shall meet as a board of equalization as respects all assessments made in assessment districts not embraced in a city or organized township, and shall perform the duties prescribed for a township board of equalization as respe…
N.D.C.C. § 57-12-03 Duties of county auditor
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The county auditor shall act as clerk of the county board of equalization and shall keep an accurate journal or record of the proceedings and orders of said board, showing the facts and evidence upon which its action is based. Such record must be published as other proceedings of…
