N.D. Cent. Code § 40-01-15: Assessors where municipality is in more than one county - Powers and duties of assessors

In any municipality which contains territory located in more than one county, an assessor shall be elected or appointed in accordance with the law applicable to such form of municipality for that portion of the municipality situated in each county. Such assessor must be a resident of the county in which the assessor is to act and shall have the same powers and duties as an assessor in a municipality situated within the limits of one county.