North Dakota Code 57-07-04 – Appeal to state board of equalization
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If any company is aggrieved by any assessment of omitted property made by the tax commissioner under this chapter, it has the right to appeal to the state board of equalization for a review of such assessment. Such appeal must be taken by filing a notice of appeal with the tax commissioner within thirty days after the hearing date specified in the notice provided by section 57-07-02.
Terms Used In North Dakota Code 57-07-04
- 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