N.D. Cent. Code § 11-11-41
Current through the 2023 Legislative Sessions
If the decision from which an appeal is taken relates to tax refunds, tax abatements, or other matters relating to taxation, in addition to the notice of appeal required by section 28-34-01, a notice of appeal also must be served by registered mail upon the state tax commissioner.
N.D.C.C. § 11-11-41