N.D.C.C. § 57-02-11.1 — Townhouses - Common areas - Assessment and taxation

Townhouse property must be classified and valued as is other property except that the
value of the townhouse property must be increased by the value added by the right to use any
common areas in connection with the townhouse development. The common areas of the
development may not be separately taxed. The value of a common area of the townhouse
development must be assessed in an equal amount to each townhouse in the development
unless a declaration setting out a different apportionment is recorded in the office of the county
recorder. The total value of the townhouse property, including the value added as provided
herein, must have the benefit of any homestead credit under section 57 -02-08.1 or other special
classification if the townhouse otherwise qualifies.
57-02-11.2. Confidentiality of information provided by commercial property owners
for assessment purposes.
Unless directed otherwise by judicial order or as otherwise provided by law, records and
information provided by the owner or occupant of commercial property with regard to income
and expenses of the property in connection with an assessment are confidential. This section
does not prohibit the publication of statistics classified to prevent the identification of a particular
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property and information relating to that property or the disclosure of the records or information
when an action or proceeding has been brought by the owner or occupant to set aside or review
the assessment.