North Dakota Century Code Title 57. Taxation § 57-08-07. Notice to be given

The tax commissioner, by mail, shall give notice to the company owning such property of the action of the state board of equalization in redetermining the value of such property. In such notice, the tax commissioner shall describe the property in general terms, and shall notify such company to appear before the board at the office of the tax commissioner at a specified time within fifteen days after such notice, and show cause, if any, why such property should not be reassessed at the valuation determined by the board.