N.D. Cent. Code § 57-02.1-04
57-02.1-04. Appearance before state board of equalization
57-02.1-04. Appearance before state board of equalization
The state board of equalization shall equalize the value placed upon any tract of land
subject to valuation under this chapter. The director of the game and fish department may
appear before the state board of equalization to be heard for the purpose of opposing any
unreasonable or unjust value placed upon property subject to valuation as equalized by the
county board of equalization, or of opposing any increase or decrease in the valuation as
proposed by the state board of equalization, to the end that all valuations of like property may
be uniform and equal throughout the state.