N.D. Cent. Code § 57-02.1-03
Current through 2023 Legislative Sessions
All property subject to valuation under this chapter must be assessed and valued for the purpose of making the payments herein provided for, in the same manner as other real property in this state is assessed and valued for tax purposes, except that improvements to any real property may not be considered in the valuation. The county auditors of the counties in which the property is located, prior to June thirtieth of each year, shall give notice in writing to the director of the game and fish department and state tax commissioner of the value placed upon the property subject to valuation by the county boards of equalization.
N.D.C.C. § 57-02.1-03