N.D. Cent. Code § 57-06-16
Current through the 2023 Legislative Sessions
It is the duty of the state board of equalization, in assessing the property of companies required to be assessed under this chapter, to equalize the assessments of the property of the companies in order to bring about, as nearly as possible, equality and uniformity in the assessment of all classes of taxable property.
N.D.C.C. § 57-06-16