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22 | Page <br />57-12-01.1. Spot checks of real property. <br />Prior to the annual meeting of the county board of equalization, the board of county commissioners <br />of each county within this state shall provide for spot checks upon property within each county to <br />properly verify the accuracy of the real property listings and valuations. The spot checks must be <br />reviewed by the county boards of equalization at their annual meeting in June and such boards shall <br />make the necessary corrections in the property assessment listings and valuations. Such changes in <br />the assessments must be made in accordance with the provisions of this chapter. In case any person <br />whose duty it is to list property with the assessor refuses to list such property or intentionally omits a <br />portion of such property in the person's listing as indicated by the spot check, the county boards of <br />equalization, as a penalty for such refusal or omission, may make an added assessment on such <br />property of twenty-five percent in excess of its true valuation. The board of county commissioners may <br />select such persons or agencies as may be necessary to carry out the provisions of this section and <br />provide for their compensation. <br />57-12-02. Duties of board as to assessments in unorganized territory. <br />The members of the board of county commissioners also shall meet as a board of equalization as <br />respects all assessments made in assessment districts not embraced in a city or organized township, <br />and shall perform the duties prescribed for a township board of equalization as respects unorganized <br />territory, and such board must be regarded as the local board of equalization for such territory. <br />57-12-03. Duties of county auditor. <br />The county auditor shall act as clerk of the county board of equalization and shall keep an accurate <br />journal or record of the proceedings and orders of said board, showing the facts and evidence upon <br />which, its action is based. Such record must be published as other proceedings of the board of county <br />commissioners are published, and a copy of such published proceedings must be transmitted to the <br />state tax commissioner with the abstract of assessment required by law. <br />57-12-04. Duties of board. <br />At its meeting, the county board of equalization shall examine and compare the assessments returned <br />by the assessors of all the districts within the county and shall proceed to equalize the same throughout <br />the county between the several assessment districts.