N.D.C.C. § 57-06-20 — Duties of county auditor

The county auditor, after receiving the statement from the tax commissioner, shall enter the
valuations mentioned in section 57-06-19 in the assessment record of the several taxing
districts of the county into or through which the lines extend, or in which the property is located.
Taxes must be extended upon such percentage of full values as is required by law and at the
same rate and in the same manner as taxes upon tangible personal property in such taxing
districts.