108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-13-01 Membership of board
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The governor, state treasurer, state auditor, agriculture commissioner, and state tax commissioner constitute the state board of equalization. The governor must be chairman of the board and the tax commissioner is secretary.
N.D.C.C. § 57-13-02 Annual meeting to assess taxable property
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The state board of equalization shall meet annually on the second Tuesday in July at the office of the state tax commissioner and shall assess all of the taxable property which such board is required to assess pursuant to and in accordance with the provisions of section 4 of arti…
N.D.C.C. § 57-13-03 Annual meeting to equalize taxable property
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The state board of equalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner or, if deemed advisable by the board because of inadequate space, at such other place on the grounds of the state capitol as may be adequate, and then s…
N.D.C.C. § 57-13-04 General duties and powers of board
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The state board of equalization shall equalize the valuation and assessment of property throughout the state, and has power to equalize the assessment, classification, and exemption status of property in this state between assessment districts of the same county, and between the …