N.D. Cent. Code § 57-08-08: Hearing

At a hearing held pursuant to section 57-08-07, the company shall present evidence relating to the value of its property. After consideration of the evidence presented at such hearing, if any, the state board of equalization shall fix the final assessment of such property according to the best judgment of the board. The proceedings for such reassessment, as near as may be, must be conducted as the proceedings for the original assessment are conducted.