North Dakota Code § 57-13-02

Annual meeting to assess taxable property
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The state board of equalization shall meet annually on the second Tuesday in July at the 
office of the state tax commissioner and shall assess all of the taxable property which such 
board is required to assess pursuant to and in accordance with the provisions of section 4 of 
article X of the Constitution of North Dakota, as amended, and the statutes of this state.

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