Assessment of property not in name of owner not to invalidate assessment

The assessment of any property in the name of a person not the owner thereof in no way shall invalidate the assessment of any unit or tract of land.

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.