40-26-01. Courts to review levy and apportionment of special assessments - De novo review for agricultural property assessments

40-26-01. Courts to review levy and apportionment of special assessments - De novo review for agricultural property assessments. The courts shall review the levy and apportionment of the special assessments in all actions and proceedings involving the validity or apportionment of any special assessment for local or special improvements. If an action challenges the determination of benefits and special assessments imposed for agricultural property, the decision of the special assessment commission regarding agricultural property is not entitled to deference by the court and the court shall consider the determination of benefits and special assessments imposed for agricultural property de novo. An appeal taken under this section must be in accordance with the procedure provided in section 28-34-01.