N.D. Cent. Code § 24-06-20
24-06-20. Work on roads to proceed upon levy of taxes
24-06-20. Work on roads to proceed upon levy of taxes
The officers charged with the duty of expending road taxes may proceed at once, upon the
levy of taxes, with the work upon the roads in their districts and may cause warrants to be
issued in payment thereof in anticipation of the current year's taxes.