N.D. Cent. Code § 57-23-05.1
Current through 2023 Legislative Sessions
The applicant, by filing an application for an abatement, refund, or compromise of a tax with the county auditor, consents to inspection of the premises involved in the application by the board of county commissioners, the governing body of the city or township, or the state tax commissioner or the duly authorized agents thereof for the purpose of making an appraisal of said property. The premises must be open to inspection to the person having authorization to make the appraisal upon giving reasonable notice to the applicant.
N.D.C.C. § 57-23-05.1