North Dakota Century Code Title 57. Taxation § 57-01-06. Sales, market, and productivity study--Contents not to be included

1. Property owned or used by public utilities.

2. Property classified as personal property.

3. A sale when the grantor and the grantee are of the same family or corporate affiliate, if known.

4. A sale which resulted as a settlement of an estate.

5. All forced sales, mortgage foreclosures, and tax sales.

6. All sales to or from religious, charitable, or nonprofit organizations.

7. All sales where there is an indicated change of use by the new owner.

8. All transfer of ownership of property for which is given a quitclaim deed.

9. Sales of property not assessable by law.

10. Agricultural lands of less than eighty acres [32.37 hectares].