Assessment of property not in name of owner not to invalidate assessment

N.D. Cent. Code § 61-09-04
in effect
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61-09-04. Assessment of property not in name of owner not to invalidate assessment The assessment of any property in the name of a person not the owner thereof in no way shall invalidate the assessment of any unit or tract of land.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t61c09.pdf#nameddest=61-09-04Fetched: 10/16/2026

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