Appeal from decision of tax commissioner

N.D. Cent. Code § 57-61-07
in effect
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57-61-07. Appeal from decision of tax commissioner Any person aggrieved because of any action or decision of the tax commissioner under the provisions of sections 57-61-01 through 57-61-08 may within fifteen days of written notification thereof from the commissioner make application in writing to the commissioner for a hearing to be governed by the provisions of chapter 28-32 and may appeal the commissioner's decision following such hearing to the district court of Burleigh County as provided in chapter 28-32.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c61.pdf#nameddest=57-61-07Fetched: 10/16/2026

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