North Dakota Code § 40-23-22.1

City flood control special assessment exemption for state property -
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Limitations.
1. Notwithstanding any other provision of law, property of the state in a city subject to this 
section is exempt from special assessments levied for flood control purposes. Upon 
request by the governing body of the city, the exemption under this section may be 
completely or partially waived by the legislative assembly or the budget section if the 
legislative assembly is not in session. Any request considered by the budget section 
must comply with section 54 -35-02.9. A city is subject to the exemption under this 
section in recognition of state financial assistance for flood control provided to the city 
pursuant to section 61-02.1-01 or other appropriation or commitment of state funds.
2. The exemption under this section does not apply to any privately owned structure, 
fixture, or improvement located on state -owned land if the structure, fixture, or 
improvement is used for commercial purposes unless the structure, fixture, or 
improvement is primarily used for athletic or educational purposes at a state institution 
of higher education. An assessment allowed under this subsection must be based on 
the square footage or front footage of the land occupied by the structure, fixture, or 
improvement and made against the structure, fixture, or improvement and not against 
the land on which it is located.

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