N.D.C.C. § 57-14-06 — Auditor to keep roll of omitted property

The county auditor of each county shall keep a book to be called "Assessment Roll of
Property Which has Escaped Taxation", in which the county auditor shall enter from time to time
all real property, which has been omitted in the assessment of any previous year or years, or the
assessment of which has been set aside by the judgment of any court, such property thereby
having escaped taxation. If omitted property is assessed for a prior year or years, the county
auditor shall enter the assessment of such property in the assessment roll of property which has
escaped taxation at the rate and in the amount for which such omitted property should have
been assessed in said year or years. Omitted property must be assessed for each year during
which it escaped assessment and taxation.