N.D.C.C. § 57-65-05 — Potash and byproducts tax to be in lieu of other taxes

The payment of the taxes under this chapter must be in full and in lieu of all ad valorem
taxes by the state, counties, cities, school districts, and other taxing districts upon any property
rights attached to or inherent in the right to producing potash and potash byproducts; upon
producing potash and potash byproducts leases; upon machinery, appliances, and equipment
used in and around any well producing potash or potash byproducts and actually used in the
operation of the well; and upon any investment in property. The land and the processing plant,
mining facility, or satellite facility must be assessed and taxed as other property within the taxing
district in which the property is situated. The tax under this chapter is not in lieu of income taxes.