N.D. Cent. Code § 57-02.1-02: Imposition of payments

The director of the game and fish department shall annually make payments, subject to legislative appropriations, to the counties in which property subject to valuation is located pursuant to the provisions of this chapter. The payments are in lieu of taxes which would otherwise be available to the counties if the real property upon which these payments are based were not owned by the state, United States, or a political subdivision of this state.