N.D. Cent. Code § 40-01-08
No person may remove a building from any lot or tract of land in any municipality, unless it is assessed as personalty or exempt from taxation, until after the taxes and special assessments then due have been paid, nor until the owner shall have paid into the sinking fund for the retirement of any bonded indebtedness of the municipality an amount equal to the just share of the tax which would then be required against the property in the municipality to pay the principal outstanding, less amount in sinking funds, of the bonded indebtedness of the municipality. The phrase "taxes and special assessments then due" means all taxes and special assessments that have been levied plus a pro rata estimated tax for the current assessment year. For property classified as residential, "special assessments then due" means the sum of the installments of special assessments certified to the county auditor for extension on the tax list plus the pro rata installment of the special assessment to be certified in the current assessment year. If the building is removed without the payment of the taxes and special assessments and pro rata share of bonded indebtedness, the taxes, special assessments, and pro rata share of bonded indebtedness shall be a lien on the building notwithstanding its removal as well as upon the lot, lots, tract, or tracts of land from which the building was removed. This section does not apply where a building is removed to permit the erection or installation of improvements equal or greater in value than the building removed. Any person violating the provisions of this section is guilty of a class A misdemeanor.
N.D.C.C. § 40-01-08