North Dakota Code § 57-06-12

Tentative assessment to be made and notice of hearing
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The tax commissioner shall give ten days' notice in a manner determined by the tax 
commissioner to each company, or its representative in North Dakota, of the amount of its 
tentative assessment and the meeting of the state board of equalization on the second Tuesday 
of July, at which meeting each company is entitled to present evidence before the state board of 
equalization relating to the value of the property of the company.

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