N.D.C.C. § 57-13-06 — Presumption of regularity

The proceedings of the state board of equalization must be presumed to be regular and the
determination of such board may not be impaired, vitiated, nor set aside upon any ground not
affecting substantially the reasonableness of the tax. The provisions in this title prescribing a
date or period at or within which an act must be performed or a determination must be made by
the state board of equalization must be deemed directory only, and no failure to perform any
such act or make such determination at or within the time prescribed therefor affects the validity
of such act or of any determination made by the state board of equalization unless it appears
that substantial injustice has resulted therefrom.