North Dakota Code § 57-12-03

Duties of county auditor
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The county auditor shall act as clerk of the county board of equalization and shall keep an 
accurate journal or record of the proceedings and orders of said board, showing the facts and 
evidence upon which its action is based. Such record must be published as other proceedings 
of the board of county commissioners are published, and a copy of such published proceedings 
must be transmitted to the state tax commissioner with the abstract of assessment required by 
law.

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