N.D. Cent. Code § 57-09-02
57-09-02. Duties of clerk
57-09-02. Duties of clerk
The clerk shall keep an accurate record of the proceedings of the board of equalization,
showing the facts and evidence upon which its action is based, a copy of which must be
furnished to the assessor and filed by the assessor with the county auditor as part of the
assessment returns.