N.D. Cent. Code § 57-02-15
Except as otherwise provided by statute, or by the constitution, all taxable tangible personal property shall be assessed in the county, city, township, or district in which it is situated. Moneyed capital within the meaning of 12 U.S.C. 548 and such other moneys and credits as hereafter may be made taxable, including stocks and bonds other than bank stock, shall be listed and assessed against the owner thereof at the owner's place of business, and, if a corporation or limited liability company, at its principal place of business, and if there is no principal place of business or office in this state, then such personal property shall be listed in the assessment district in which the business of the corporation, limited liability company, or person is carried on.
N.D.C.C. § 57-02-15