North Dakota Century Code Title 38. Mining and Gas and Oil Production § 38-09-05. Board of county commissioners may adopt oil and gas leases on lands subject to delinquent taxes

Any oil and gas lease on lands which are subject to delinquent tax charges may be confirmed, approved, and adopted by the board of county commissioners on behalf of the county if such lease is executed by the owner or owners of:

The power conferred under the provisions of this section applies to lands against which tax charges have been adjusted by contract and to lands which have been forfeited to the county under tax proceedings and held by the county under tax deeds sufficient to constitute color of title in the county.