North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-57-04 — Application and acceptance to constitute a contract
The application of the owner or agent of the owner and the acceptance of the application by
the board of county commissioners constitutes a contract, running with the land, for a period of
five years, unless terminated as provided in this chapter. Any order issued on or before
February first of any year takes effect in that year, but all orders issued after February first of
any year take effect the following year. If at the end of five years the contract is not renewed by
mutual consent of the owner or agent of the owner and the board of county commissioners, the
land is declassified and removed from the provisions of this chapter.
Source: official text