North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-57-10 — Procedural rules for hearing - Decision - Appeal
A written record must be made of all testimony offered at any hearing before the hearing
board. A transcript of the testimony taken by or before the hearing board must be furnished to
any party upon written request. After hearing all the testimony and after making any
independent investigations it deems necessary, the hearing board shall make its findings of fact
Page No. 2
and the decision of the majority will rule. The state forester as the presiding officer of the hearing
board shall make and enter this order accordingly within thirty days after the final adjournment
of the hearing. An appeal may be taken to the district court of the county in which the land in
question is located within thirty days after notice is given to each of the parties to the
proceeding. Only final orders or decisions substantially affecting the rights of parties are
appealable. A procedural order made by the state forester or the hearing board during the
hearing is not a final order nor an order affecting a substantial right. An appeal may be taken
pursuant to the provisions of section 28 -32-42. An appeal from a determination or decision of
the hearing board does not stay the enforcement of the determination or decision unless the
court to which the appeal is taken, upon application and after a hearing, orders a stay. The court
may impose such terms and conditions for a stay of the enforcement of the determination or
decision appealed as it deems proper.
Source: official text