North Dakota Century Code Title 57. Taxation § 57-57-04. Application and acceptance to constitute a contract

The application of the owner or agent of the owner and the acceptance of the application by the board of county commissioners constitutes a contract, running with the land, for a period of five years, unless terminated as provided in this chapter.  Any order issued on or before February first of any year takes effect in that year, but all orders issued after February first of any year take effect the following year.  If at the end of five years the contract is not renewed by mutual consent of the owner or agent of the owner and the board of county commissioners, the land is declassified and removed from the provisions of this chapter.