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.
N.D. Cent. Code § 57-08-09
Taxation of reassessed property
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.