N.D.C.C. § 57-02-33 — Assessor services for unorganized territory

Any area not within an organized township or city must be assessed by a certified assessor
under the supervision and direction of the county director of tax equalization . The county
director of tax equalization may serve as an assessor of property under this section . Every
individual performing assessor services under this section is entitled to compensation and
mileage and travel expenses determined by the board of county commissioners for the time
actually and necessarily employed in assessment of property. The compensation and expenses
must be paid from the treasury of the county in which the assessed property is located only
upon submission of an itemized statement setting forth the actual time spent in the work of the
assessor and mileage traveled, approved by the board of county commissioners.