This chapter shall be construed to encourage informal, mutually consensual meetings or discussions between the subject and the assessing agency. Such informal review will not suspend or extend the time for filing an appeal pursuant to section 75-03-18-04.

History: Effective September 1, 1990; amended effective November 1, 1994; January 1, 1996; July 1, 2020.

General Authority: NDCC 50-25.1-05.4

Law Implemented: NDCC 50-25.1-05.4