57-01-07. Review of sales, market, and productivity study by state tax commissioner - Appeal

57-01-07. Review of sales, market, and productivity study by state tax commissioner -

Appeal.

1. The state tax commissioner shall notify each county board of commissioners of a

scheduled hearing of the sales, market, and productivity study before the state tax

commissioner. Such notice must set forth the time and date and place of such hearing.

After hearing objections to using certain sales in the study, the state tax commissioner

is authorized to withdraw such sales that the state tax commissioner deems are not

representative. Within thirty days after the close of such formal hearing, the state tax

commissioner shall notify each county board of commissioners, in writing, as to the

action taken as a result of such hearing. Within ten days after receiving such notice

from the state tax commissioner, each board of county commissioners may appeal the

decision of the state tax commissioner to the state board of equalization. Such board

will review the findings of the state tax commissioner and render its final decision on

such appeal.

2. No sale may be used in any sales, market, and productivity study until it has been

verified by the state tax commissioner, the county supervisor of assessments,

township supervisors, or the board of county commissioners or its agent that none of

the exclusions set forth in section 57-01-06 have been used in the study.