North Dakota Century Code Title 57. Taxation § 57-08-09. Taxation of reassessed property

The reassessment shall be of the same force and effect as the original assessment made in accordance with law. The valuation of reassessed property must be allocated as the valuation upon the original assessment of such property is allocated, and the provisions of law governing the levy and collection of taxes upon an original assessment are applicable to property reassessed under the provisions of this chapter.