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24 | Page <br />the amount of the previous year's assessment without giving the owner or the <br />owner's agent notice by mail to the owner of the property that such person may <br />appear before the board on the date designated in the notice, which date must <br />be at least five days after the mailing of the notice. The county auditor as clerk <br />of the board shall send such notice to the person or persons concerned. If the <br />board orders an increase under this subdivision, the board must comply with <br />any requirement for notice of an assessment increase under section 57-02-53. <br />c.If the county board of equalization during the course of its equalization sessions <br />determines that any property of any person has been listed and assessed in the <br />wrong classification, it shall direct the county auditor to correct the listing so as <br />to include such assessment in the correct classification. <br />3.The owner of any separate piece or parcel of real estate that has been assessed may <br />appeal the assessment thereon to the state board of equalization as provided in section <br />57-13-04; provided, however, that such owner has first appealed the assessment to the <br />local equalization board of the taxing district in which the property was assessed and to <br />the county board of equalization of the county in which the property was assessed. <br />Notwithstanding this requirement, an owner of property which has been subjected to a <br />new assessment authorized under section 57-14-08 may appeal the new assessment to <br />the state board of equalization in the manner provided for in section 57-14-08. <br />57-12-07. Township and municipal officers to advise with board. <br />Repealed by S.L. 1963, ch. 381, § 2. <br />57-12-08. Auditor to correct list and send abstract to state tax commissioner. <br />The county auditor shall calculate the changes in the assessment lists determined by the county board <br />of equalization and shall make corrections accordingly. After making such corrections, the county <br />auditor shall make duplicate abstracts of the real property lists, one copy of which must be filed in the <br />office of the county auditor and one copy of which must be forwarded to the state tax commissioner <br />on or before the last day of June following each county equalization. <br />57-12-09. Notice of increased assessment to real estate owner. <br />Repealed by S.L. 2015, ch. 437, § 6.