After the death of the owner, the homestead, upon the selection of the person or persons entitled to the possession thereof, must be ascertained and set apart as provided in this chapter, except that if the homestead was ascertained and set off to the decedent before the decedent's death, in the manner provided by law, such homestead, as defined in section 30-16-01, must not be again ascertained and the homestead estate provided for in section 30-16-02 shall be commensurate therewith. The homestead shall not be subject to the payment of any debt or liability contracted by or existing against the husband or wife, or either of them, previous to or at the time of the death of such husband or wife, other than the liabilities set forth in section 47-18-04, and except as otherwise provided in section 30-16-04.
N.D.C.C. § 30-16-03