N.D.C.C. § 57-08-09 — Taxation of reassessed property

The reassessment shall be of the same force and effect as the original assessment made in
accordance with law. The valuation of reassessed property must be allocated as the valuation
upon the original assessment of such property is allocated, and the provisions of law governing
the levy and collection of taxes upon an original assessment are applicable to property
reassessed under the provisions of this chapter.