N.D. Cent. Code § 57-13-02
Current through 2024 Legislative Session
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 article X of the Constitution of North Dakota, as amended, and the statutes of this state.
N.D.C.C. § 57-13-02