N.D. Cent. Code § 54-01-13.2
54-01-13.2. Appraisal
54-01-13.2. Appraisal
The lands to be conveyed to the United States of America and also the lands to be taken in
exchange therefor, under section 54-01-13.1, must be appraised by the county auditor and the
chairman of the board of county commissioners in the county in which the land is situated, at the
land's fair market value, but state school lands may not be appraised and valued at less than
ten dollars per acre [.40 hectare]. The county director of tax equalization shall serve as an
assistant in making the appraisals.