North Dakota Code § 4.1-21-09

Revenue received from lands acquired or leased - Regulations governing -
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Payments in lieu of taxes.
All revenues derived from lands acquired or leased under this chapter must be segregated 
by the state treasurer for the use of the state forester in the acquisition, management, 
development, and use of such lands. However, from those revenues derived from agricultural 
leases there must be paid over to the governing body of the county in which those lands are 
located, an amount sufficient to cover the loss of tax revenues, if any, resulting from such 
acquisition or lease.

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