N.D. Cent. Code § 54-01-13.2
Current through the 2023 Legislative Sessions
The lands to be conveyed to the United States of America and also the lands to be taken in exchange therefor, under section 54-01-13.1, must be appraised by the county auditor and the chairman of the board of county commissioners in the county in which the land is situated, at the land's fair market value, but state school lands may not be appraised and valued at less than ten dollars per acre [.40 hectare]. The county director of tax equalization shall serve as an assistant in making the appraisals.
N.D.C.C. § 54-01-13.2