North Dakota Century Code Title 57. Taxation § 57-57-03. Duties of the state forester

Upon the receipt of the application provided for in section 57-57-02, the state forester shall examine the land and report to the county commission whether the property qualifies for taxation under this chapter.  A copy of the state forester's report must be forwarded to the owner or the agent of the owner, to the local assessor of any township or district in which the land is located, to the clerk of the township if the township is organized, and to the county auditor.  The state forester may appoint a local county designee to assist in the performance of the duties of the state forester under this chapter.