N.D. Cent. Code § 61-09-06
61-09-06. When assessment roll completed - When board to equalize assessments
61-09-06. When assessment roll completed - When board to equalize assessments
On or before the fifteenth day of June in each year, the assessor shall complete the
assessment roll and deliver it to the secretary of the district. The board of directors thereupon at
its regular meeting in July shall proceed to equalize such assessments. At least ten days before
the board meets, the secretary shall give notice of such meeting by publishing notice thereof in
the manner required for a regular election of the district. Until such meeting is held, the
assessment roll shall remain in the office of the secretary for the inspection of all persons
interested.