N.D. Cent. Code § 57-06-11: Tentative valuation by tax commissioner

The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of all operative property of any company required to be assessed under the provisions of this chapter. This determination of value must be made for the guidance of the state board of equalization in assessing the property at its annual meeting in July. In making the determination of value, the tax commissioner must be governed by the rules provided in this chapter and by direction given to the tax commissioner by the state board of equalization.