N.D. Cent. Code § 61-12-28
61-12-28. Collection of flood irrigation taxes - Payment of expenses
61-12-28. Collection of flood irrigation taxes - Payment of expenses
The flood irrigation taxes shall be collected by the county treasurer and all moneys so
collected shall be credited to the flood irrigation fund to which they belong, and the county
treasurer shall be the custodian of such funds. Payment of all the expenses and costs of
locating and constructing any such project shall be made upon approval by the board of flood
irrigation. Warrants therefor shall be signed by the chairman and secretary of the board. All such
warrants, after presentation to the county treasurer for payment, if not paid for want of funds,
shall be registered by the county treasurer, and thereafter shall bear interest at a rate not
exceeding five percent per annum.