N.D. Cent. Code § 40-23-07.2: Assessment of common area in townhouse development

If a townhouse development includes a right in the townhouse owners to use any lot or tract as a common area in connection with the townhouse development, the common area shall not be separately assessed for benefits but each lot or tract whose owner has a right to use the common area shall be assessed for the benefit to the common area in the proportion that each owner's right in the common area bears to all of the owners' rights in the common area.