N.D. Cent. Code § 58-02-13
58-02-13. Obligation to pay taxes assessed or indebtedness incurred prior to township alteration continues
58-02-13. Obligation to pay taxes assessed or indebtedness incurred prior to
township alteration continues.
Property which has been detached from an organized civil township under any provision of
this chapter remains liable for and subject to any tax levied or assessed in the township of which
it was a part prior to such detachment. A portion of any township annexed to another township
and a city separated from a civil township of which it was a part shall not be released or
discharged from the payment of any bonded or other indebtedness that may have existed
against the township from which it was detached or separated.