N.D. Cent. Code § 58-17-03
58-17-03. Townships - Parks - Tax levy may be certified by board of supervisors
58-17-03. Townships - Parks - Tax levy may be certified by board of supervisors
The board of township supervisors may certify annually to the county auditor the amount of
tax to be levied by such township for park purposes in the same manner as provided by law for
other township levies. The proceeds of such taxes must be deposited in a special fund or
account into which other park revenues of the township are deposited and may be expended by
the township only for park purposes.