North Dakota Code § 57-14-02

Notice to be given
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The county auditor shall give notice by mail to the person who owns or is in possession of 
any omitted property, or to that person's agent, of the county auditor's action in adding property 
upon the assessment books and shall describe the property and notify such person to appear 
before the county auditor at the county auditor's office at a specified time within fifteen days 
after the date of mailing such notice, to show cause, if any, why such property should not be 
added to the assessment rolls or such other correction made.

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