North Dakota Code § 57-08-07

Notice to be given
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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.

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