N.D. Cent. Code § 57-15-30
57-15-30. When tax in townships and cities to be levied by county commissioners
57-15-30. When tax in townships and cities to be levied by county commissioners
Whenever any city or township having an existing liability or indebtedness is authorized to
levy taxes for the payment of the same and fails or refuses to elect proper officers for the
government of the municipality, the board of county commissioners of the county in which the
municipality is located, upon a proper showing by any person having a legal or subsisting claim
against the municipality that there are no legal officers in the municipality authorized to levy a
tax for the payment of such indebtedness, shall levy a tax as the governing body would be
authorized to levy the same for the payment of such indebtedness. Any person having a claim
against such municipality has the same right to enforce the levy of such tax by the board of
county commissioners that the person would have had to compel such levy by the officers of the
municipality had they been properly elected and qualified.