North Dakota Century Code Title 57. Taxation § 57-07-01. Duty of tax commissioner upon omission or false statement in assessment

Whenever after the final adjournment of the state board of equalization the tax commissioner discovers that any taxable property which is subject to assessment by the board has been omitted in whole or in part in the assessment of any year or years, not exceeding six years, or that any company having property subject to assessment by the board has:

the tax commissioner thereupon shall assess such omitted property at its just and true value for each year in which such property was omitted or escaped taxation, not exceeding six years.