The board of county commissioners may approve plats as a prerequisite to the subdivision of land subject to the provisions of this chapter and may establish and collect reasonable fees therefor. The fees collected must be credited to the general fund of the county. The board of county commissioners may appropriate, out of the general funds of the county, moneys necessary for the purposes of this chapter. The board of county commissioners shall state the grounds upon which any request for approval of plats is approved or disapproved, and written findings upon which the decision is based must be included within the records of the board.
N.D.C.C. § 11-33.2-11