N.D. Cent. Code § 26.1-38.1-13
26.1-38.1-13. Tax exemptions
26.1-38.1-13. Tax exemptions
The association is exempt from payment of all fees and all taxes levied by this state or any
of its subdivisions, except taxes levied on real property.
N.D. Cent. Code § 26.1-38.1-13