N.D. Cent. Code § 57-02.1-04
Current through the 2023 Legislative Sessions
The state board of equalization shall equalize the value placed upon any tract of land subject to valuation under this chapter. The director of the game and fish department may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable or unjust value placed upon property subject to valuation as equalized by the county board of equalization, or of opposing any increase or decrease in the valuation as proposed by the state board of equalization, to the end that all valuations of like property may be uniform and equal throughout the state.
N.D.C.C. § 57-02.1-04