North Dakota Century Code Title 57. Taxation § 57-02-11.1. Townhouses--Common areas--Assessment and taxation

Townhouse property must be classified and valued as is other property except that the value of the townhouse property must be increased by the value added by the right to use any common areas in connection with the townhouse development. The common areas of the development may not be separately taxed. The value of a common area of the townhouse development must be assessed in an equal amount to each townhouse in the development unless a declaration setting out a different apportionment is recorded in the office of the county recorder. The total value of the townhouse property, including the value added as provided herein, must have the benefit of any homestead credit under section 57-02-08.1 or other special classification if the townhouse otherwise qualifies.