# Title 57 — Taxation

## Chapter 57-11 — City Board of Equalization

### § 57-11-01. Membership of board - Quorum - Meeting.

1. The board of equalization of a city consists of the members of the governing body, and
shall meet at the usual place of meeting of the governing body of the city within the
first fifteen days of April of each year. The executive officer of the governing body shall
act as chairman, but in the executive officer's absence the governing body may elect
one of its members to preside. A majority of the board constitutes a quorum to transact
business, and it may adjourn from day to day until its work is completed. If a quorum is
not present at any time, the clerk may adjourn from day to day and publicly announce
the time to which the meeting is adjourned.
2. If the same person performs the duties of assessor for two or more cities or townships,
the city auditor may, after consultation with the assessor involved, designate the hour
and day in the month of April at which the meeting provided for in subsection 1 must
be held for each city board of equalization; provided, that notice of the hour and day
must be published in the official newspaper of the political subdivisions involved and
posted at the usual place of meeting by the city auditor at least ten days before the
meeting.
### § 57-11-02. Duties of auditor.

The city auditor, as clerk, shall keep an accurate record of all changes made in valuation,
and of all other proceedings, and, within ten days after the completion of the equalization of the
assessment, shall deliver the assessments as equalized to the county auditor of the county in
which the city is situated, with the city auditor's certificate that the assessments are correct as
equalized by the city board of equalization. The assessment as equalized must be accepted by
the board of county commissioners in lieu of all other assessment rolls for the property in said
city.
### § 57-11-03. Duties of board.

At its meeting, the board of equalization shall proceed to equalize and correct the
assessment roll. It may change the valuation and assessment of any real property upon the roll
by increasing or diminishing the true and full valuation thereof as is reasonable and just to
render taxation uniform. All complaints and grievances of residents of the city must be heard
and decided by the board and it may make corrections as appear to be just. Complaints by
nonresidents with reference to the assessment of any real property and complaints by others
with reference to any assessment made after the meeting of the city board of equalization must
be heard and determined by the county board of equalization.
### § 57-11-04. Application for correction of assessment.

During the session of the board, any person, or the attorney or agent of any person feeling
aggrieved by anything in the assessment roll, may apply to the board for the correction of
alleged errors in the listing or valuation of real property, and the board may correct the errors as
it may deem just.
### § 57-11-05. Adding property to assessment list.

The board of equalization shall place upon and add to the assessment roll any real property
subject to taxation which has been omitted by the owner or the assessor and shall enter the
property at a valuation which will bear an equal and just proportion of the taxation.
### § 57-11-06. No reduction after session of board - Exception.

After the adjournment of the board each year, neither the governing body of the city nor the
city board of equalization may change or alter any assessment. Neither may the governing body
or the board of equalization reduce or abate, or authorize the reduction, abatement, or return, of

any taxes levied upon such assessments for any cause except that the property assessed was
not subject to taxation at the time the assessment was made.
### § 57-11-07. Effect of failure of board to meet.

The failure of the board of equalization to hold its meeting does not vitiate nor invalidate any
assessment or tax except as to the excess of valuation or tax thereon shown to have been
made or levied unjustly.
