N.D. Cent. Code § 57-65-05
The payment of the taxes under this chapter must be in full and in lieu of all ad valorem taxes by the state, counties, cities, school districts, and other taxing districts upon any property rights attached to or inherent in the right to producing potash and potash byproducts; upon producing potash and potash byproducts leases; upon machinery, appliances, and equipment used in and around any well producing potash or potash byproducts and actually used in the operation of the well; and upon any investment in property. The land and the processing plant, mining facility, or satellite facility must be assessed and taxed as other property within the taxing district in which the property is situated. The tax under this chapter is not in lieu of income taxes.
N.D.C.C. § 57-65-05