North Dakota Century Code Title 57. Taxation § 57-57-06. Liability, rate, and collection of the tax--Lieu tax

The owner shall pay to the county treasurer, at the time taxes on other real property are due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the total real property taxes on the land of the owner and subject to collection in the same manner as any other real property taxes. The payment of taxes under this chapter is in lieu of all ad valorem taxes by the state, counties, towns, townships, school districts, and other municipalities upon any property rights attached to the forest. It is expressly provided that the forest stewardship tax is not in lieu of income taxes nor excise taxes upon the sale of forest products or services that may be derived from the forest.