The local assessor in preparing the tax roll shall show the acreage [hectarage] for each owner covered by the provisions of this chapter in a column designated by the words "Forest Tax Law" or the initials "F.T.L.".
N.D. Cent. Code § 57-57-05
Duty of local assessor
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.