N.D. Cent. Code § 24-06-17
24-06-17. Road taxes must be paid in cash
24-06-17. Road taxes must be paid in cash
All road taxes and assessments upon persons or property must be paid in cash, and the
township clerk, immediately after the board of township supervisors has made the levy of taxes
for road purposes, shall notify the county auditor of the amount of the levy. The county auditor
shall enter the same upon the county tax lists to be collected by the county treasurer in the
same manner as other township taxes are collected. Such taxes, when collected, constitute a
road fund belonging to the township in which it is levied, and must be returned by the county
treasurer to the township treasurer.