N.D. Cent. Code § 11-05-25
11-05-25. Power of consolidated county to levy taxes to pay debts
11-05-25. Power of consolidated county to levy taxes to pay debts
If authorized in the approved consolidation plan, the board of county commissioners of the
consolidated county has all the powers which the board of county commissioners of a previous
county had at the time of the consolidation, to levy taxes upon the property in the territory which,
prior to the consolidation, constituted the previous county, for the purpose of paying the debts
and obligations of the previous county in existence at the time of consolidation.