North Dakota Century Code Title 57. Taxation § 57-02-53. Assessment notice to property owner

1. An assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor.

2. Delivery of written notice to a property owner under this section must be completed at least fifteen days before the meeting of the local board of equalization.

3. The tax commissioner shall prescribe suitable forms for written notices under this section. The written notice under this section must contain:

4. Delivery of written notice under this section must be by personal delivery to the property owner, mail addressed to the property owner at the property owner's last-known address, or electronic mail to the property owner directed with verification of receipt to an electronic mail address at which the property owner has consented to receive notice.