N.D. Cent. Code § 57-65-04
Current through 2023 Legislative Sessions
For purposes of interpreting section 5 of article X of the Constitution of North Dakota, relating to federal land bank taxation and to the taxation of other governmental entities if their immunity from taxation has been waived, the tax under this chapter is a real property tax on subsurface mineral-producing estates and interests.
N.D.C.C. § 57-65-04