N.D. Cent. Code § 15-08-18: Notice of sale to county auditors for taxation purposes

As soon as possible after a sale of lands, the commissioner of university and school lands shall transmit to the auditor of the county in which the land is located a detailed description of the land and the name of the purchaser, and the county auditor shall enter the land upon the tax records for the purpose of taxation, and such land must be assessed in the name of the contract purchaser on the first day of April next succeeding the date of the contract.