N.D.C.C. § 57-02-34 — When and how assessment made

The assessor shall perform the duties required of the office during the twelve -month period
prior to April first in the manner provided in this section. The assessor shall determine both the
true and full value as defined by law and the assessed value of each tract or lot of real property
listed for taxation, and shall enter those values in separate columns, and the true and full value
and assessed value of all improvements and structures taxable thereon in separate columns,
opposite such description of property, and in another column shall show the total assessed
value of the property by adding the totals of the two previous assessed value columns.