N.D. Cent. Code § 57-14-04
Current through 2023 Legislative Sessions
The board of county commissioners, at its regular meeting next after the assessment of any omitted property, shall hear all grievances and complaints thereon, and then shall proceed to review and equalize any such assessment so as to harmonize it with the equalized assessed value of other like property.
N.D.C.C. § 57-14-04