North Dakota Century Code Title 57. Taxation § 57-02.1-01. Definition

As used in this chapter, unless the context or subject matter otherwise clearly indicates, “property subject to valuation” means real property owned by the state or real property leased or held by lease or license from the United States or a political subdivision of this state, and controlled by the state game and fish department but does not include any land leased by such department if such land is being assessed for ad valorem taxation to the owner.