N.D. Cent. Code § 65-02-31
65-02-31. Payments in lieu of taxes by organization
65-02-31. Payments in lieu of taxes by organization
If a building and associated real property is purchased by the organization pursuant to a
legislative grant of authority, the organization shall make payments in lieu of property taxes in
the manner and according to the conditions and procedures that would apply if the building and
property were privately owned.