North Dakota Code § 54-17-07.10

Housing acquisition program
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The industrial commission may establish a program or programs to provide housing for 
persons of low or moderate income, through the acquisition of residential real property and 
related personal property or interests therein through purchase, lease, gift, grant, bequest, or 
otherwise to maintain, repair, improve, sell, or convey leasehold interests in that real and 
personal property to, or for the benefit of, persons of low or moderate income. Property acquired 
under this section is subject to property and special assessment taxes in a manner consistent 
with and equal to other property of equal value within the respective taxing districts where the 
property is located. Taxes on any property acquired under this section must be paid in a timely 
manner for any year or pro rata portion of a year by any housing authority or housing acquisition 
organization holding title to the property.

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