N.D. Cent. Code § 57-09-02
Current through the 2023 Legislative Sessions
The clerk shall keep an accurate record of the proceedings of the board of equalization, showing the facts and evidence upon which its action is based, a copy of which must be furnished to the assessor and filed by the assessor with the county auditor as part of the assessment returns.
N.D.C.C. § 57-09-02