N.D. Cent. Code § 57-36-17: Hearing - Appeals from decision of the tax commissioner

Except as provided in section 57-36-14, any person aggrieved because of any action or decision of the tax commissioner under the provisions of this chapter has the right to a hearing by the tax commissioner and has the right to appeal from the decision of the tax commissioner on such hearing, all in accordance with the provisions of chapter 28-32.