The county auditor shall publish at least once in the official newspaper of the county a notice stating that the assessment list has been confirmed by the special assessment commission and filed in the auditor's office and is open to public inspection. The notice also shall state the time when and the place where the board of county commissioners will act upon such assessment list. The assessment list shall be acted upon by the board of county commissioners at a regular or special meeting occurring more than fifteen days after the publication of such notice.
N.D.C.C. § 11-28.1-10