57-02-51. Notice of township and city equalization meetings to be published - Date of equalization meeting

57-02-51. Notice of township and city equalization meetings to be published - Date of equalization meeting. Each year the county auditor shall publish in the official county newspaper for two successive weeks, a notice that proceedings for the equalization of assessments will be held by the several local equalization boards. The first publication of the notice may not be more than forty-five days before the date of the equalization proceedings and the second publication may not be less than fourteen days before the equalization proceedings. The notice must contain a statement that the proceedings will be held at the regular meeting place of the governing board or other place designated by that board of the township or city, as the case may be. The notice must also contain a statement that each taxpayer has the right to appear before the appropriate board of review or equalization and petition for correction of the taxpayer's assessment. The equalization proceedings in a city must be held within the first fifteen days of April and the equalization proceedings in an organized township must be held in the month of April.