N.D. Cent. Code § 40-01-15
40-01-15. Assessors where municipality is in more than one county - Powers and duties of assessors
40-01-15. Assessors where municipality is in more than one county - Powers and
duties of assessors.
In any municipality which contains territory located in more than one county, an assessor
shall be elected or appointed in accordance with the law applicable to such form of municipality
for that portion of the municipality situated in each county. Such assessor must be a resident of
the county in which the assessor is to act and shall have the same powers and duties as an
assessor in a municipality situated within the limits of one county.