§ 57-07-01 Duty of tax commissioner upon omission or false statement in assessment
§ 57-07-02 Notice to be given
§ 57-07-03 Tax commissioner to act as assessor
§ 57-07-04 Appeal to state board of equalization
§ 57-07-05 Hearing on appeal
§ 57-07-06 Taxation of omitted property
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Terms Used In North Dakota Code > Chapter 57-07 - Correction of Assessments of Public Utility Property

  • 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
  • year: means twelve consecutive months. See North Dakota Code 1-01-33