N.D. Cent. Code § 23-27-04.7
23-27-04.7. County reporting - Use of property tax levies
23-27-04.7. County reporting - Use of property tax levies
The board of county commissioners of every county in this state shall conduct an annual
review of the emergency medical services coverage within that county and shall submit an
annual report in a format approved by the department of health and human services. A taxing
district that levies a special emergency medical services or ambulance service levy shall
allocate all of the special tax levy revenue collected in a particular township to the ambulance
service that serves the largest area within that township.