N.D. Cent. Code § 47-30.2-60 (2025)
At the conclusion of an examination under section 47-30.2-55, the administrator or the administrator's agent shall provide to the person whose records were examined a complete and unredacted examination report that specifies:
1. The work performed;
2. The property types reviewed;
3. The methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;
4. Each calculation showing the value of property determined to be due; and
5. The findings of the person conducting the examination.