N.D. Cent. Code § 57-06-18
All lots and parcels of real estate, not including rights of way, with the buildings, structures, and improvements thereon, dams and powerhouses, substations, shops, and other buildings, electric power, electric light, gas, or steam distribution systems, and other personal property not a part of any single and continuous property, must be separately assessed and the assessment must be allocated to the taxing district in which the property is located. The assessment by the state board of equalization covering the property must give a legal description of the real estate and a general description of other property sufficient for identification. The assessment by the board of the operative property must cover the aggregate valuation of the property of any company in any municipality or taxing district of the state as a unit and need not be made in detail.
N.D.C.C. § 57-06-18