Section 57-05-01.1 - Tentative assessment - Notice of hearing1. The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of, and a tentative assessment of, all operative property of any company required to be assessed under the provisions of this chapter. The determination of value must be made for the guidance of the state board of equalization in assessing the property at its annual meeting in July. In making this determination of value, the tax commissioner must be governed by the rules provided in this chapter.2. The tax commissioner shall give ten days' notice by mail to each company, or its representative in North Dakota, of the amount of its tentative assessment and the meeting of the state board of equalization on the second Tuesday of July, at which meeting each company is entitled to present evidence before the state board of equalization relating to the value of the property of the company.Amended by S.L. 2017, ch. 411 (SB 2288),§ 10, eff. 1/1/2018 and for taxable years beginning after 12/31/2017.