N.D. Cent. Code § 61-09-05: Assessor to determine amounts payable to United States' agencies and other persons or districts

The district assessor in assessing the property of the district shall determine and list the amount payable for each tract obligated by contract, if any, to the United States, any department or agency of the United States, to the state water commission, to any person, firm, corporation, or limited liability company, or to another irrigation district for the payment of water charges.