# Title 57 — Taxation

## Chapter 57-12 — County Board of Equalization

### § 57-12-01. Membership of board - Meeting - Required attendance of certain officials.

The board of county commissioners shall meet within the first ten days of June of each year
and shall constitute a board of equalization of the assessments made within the county. The
chairman of the board shall preside. The county board of equalization shall conduct a
continuous day-to-day meeting, not to include Saturdays, Sundays, or legal holidays, until it has
completed all duties prescribed by this chapter. The first order of business must be the
equalization of assessments of property assessed by city boards of equalization. The second
order of business must be the equalization of assessments of property assessed by township
boards of equalization. The chairman of each city board of equalization, or the chairman's
appointed representative, and each city assessor must be present at such meeting during the
first order of business. The chairman of each township board of equalization, or the chairman's
appointed representative, and each township assessor must be present at such meeting during
the second order of business. Each person required by this section to attend the meeting of the
county board of equalization must be compensated at a rate not to exceed ten dollars per day
for each day actually and necessarily spent in attendance at such meeting plus the same
mileage and expenses as are authorized for subdivision employees and officials. Such per diem
and expenses must be paid by the city or township in the same manner as other city or
township expenses are paid.
### § 57-12-01.1. Spot checks of real property.

Prior to the annual meeting of the county board of equalization, the board of county
commissioners of each county within this state shall provide for spot checks upon property
within each county to properly verify the accuracy of the real property listings and valuations.
The spot checks must be reviewed by the county boards of equalization at their annual meeting
in June and such boards shall make the necessary corrections in the property assessment
listings and valuations. Such changes in the assessments must be made in accordance with the
provisions of this chapter.
In case any person whose duty it is to list property with the assessor refuses to list such
property or intentionally omits a portion of such property in the person's listing as indicated by
the spot check, the county boards of equalization, as a penalty for such refusal or omission,
may make an added assessment on such property of twenty-five percent in excess of its true
valuation.
The board of county commissioners may select such persons or agencies as may be
necessary to carry out the provisions of this section and provide for their compensation.
### § 57-12-02. Duties of board as to assessments in unorganized territory.

The members of the board of county commissioners also shall meet as a board of
equalization as respects all assessments made in assessment districts not embraced in a city or
organized township, and shall perform the duties prescribed for a township board of equalization
as respects unorganized territory, and such board must be regarded as the local board of
equalization for such territory.
### § 57-12-03. Duties of county auditor.

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.

### § 57-12-04. Duties of board.

At its meeting, the county board of equalization shall examine and compare the
assessments returned by the assessors of all the districts within the county and shall proceed to
equalize the same throughout the county between the several assessment districts.
### § 57-12-05. Requirements to be followed in equalization of individual assessments.

The county board of equalization, when equalizing individual assessments, shall observe
the following rules:
1. The valuation of each tract or lot of real property which is returned below its true and
full value must be raised to the sum believed by such board to be the true and full
value thereof.
2. The valuation of each tract or lot of real property which, in the opinion of the board, is
returned above its true and full value must be reduced to such sum as is believed to
be the true and full value thereof.
### § 57-12-06. County board of equalization - Equalizing between assessment districts and

between properties.
1. The rules prescribed in section 57-12-05 apply when the board of county
commissioners is equalizing assessments between the several assessment and taxing
districts in the county provided that in such case, except as otherwise provided in
subsection 2, the board may raise or lower the valuation of classes of property only so
as to equalize the assessments as between districts.
2. Notwithstanding any other provision of this section:
a. The county board of equalization after notice to the local board of equalization
may reduce the assessment on any separate piece or parcel of real estate even
though such property was assessed in a city or township having a local board of
equalization. The county board of equalization may not reduce any such
assessment unless the owner of the property or the person to whom it was
assessed first appeals to the county board of equalization, either by appearing
personally or by a representative before the board or by mail or other
communication to the board, in which the owner's reasons for asking for the
reduction are made known to the board. The proceedings of the board shall show
the manner in which the appeal was made known to the board and the reasons
for granting any reduction in any such assessment.
b. The county board of equalization after notice to the local board of equalization
may increase the assessment on any separate piece or parcel of real property
even though such property was assessed in a city or township having a local
board of equalization.
c. If the county board of equalization during the course of its equalization sessions
determines that any property of any person has been listed and assessed in the
wrong classification, it shall direct the county auditor to correct the listing so as to
include such assessment in the correct classification.
3. The owner of any separate piece or parcel of real estate that has been assessed may
appeal the assessment thereon to the state board of equalization as provided in
section 57-13-04; provided, however, that such owner has first appealed the
assessment to the local equalization board of the taxing district in which the property
was assessed and to the county board of equalization of the county in which the
property was assessed. Notwithstanding this requirement, an owner of property which
has been subjected to a new assessment authorized under section 57-14-08 may
appeal the new assessment to the state board of equalization in the manner provided
for in section 57-14-08.
### § 57-12-07. Township and municipal officers to advise with board.

Repealed by S.L. 1963, ch. 381, § 2.

### § 57-12-08. Auditor to correct list and send abstract to state tax commissioner.

The county auditor shall calculate the changes in the assessment lists determined by the
county board of equalization and shall make corrections accordingly. After making such
corrections, the county auditor shall make duplicate abstracts of the real property lists, one copy
of which must be filed in the office of the county auditor and one copy of which must be
forwarded to the state tax commissioner on or before the last day of June following each county
equalization.
### § 57-12-09. Notice of increased assessment to real estate owner.

Repealed by S.L. 2015, ch. 437, § 6.
