North Dakota Code 57-07-05 – Hearing on appeal
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In case any appeal to the state board of equalization is filed, the tax commissioner shall call a meeting of the board at a specified time to be approved by the governor, at which time any company protesting the assessment of omitted property may be heard. Due notice of the time and place of the meeting must be given to the taxpayer appealing. After consideration of the facts, the board shall fix the assessment of property according to the best judgment of the board.
Terms Used In North Dakota Code 57-07-05
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49