N.D. Cent. Code § 57-38.1-12
57-38.1-12. Average value of property
57-38.1-12. Average value of property
The average value of property must be determined by averaging the values at the beginning
and ending of the tax period but the tax commissioner may require the averaging of monthly
values during the tax period if reasonably required to reflect properly the average value of the
taxpayer's property.