North Dakota Code § 11-03-23

Original county cannot collect revenue in new county
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The authority of a county, from which a portion segregates under the provisions of this 
chapter, to collect revenue within the boundaries of the new county shall cease on the date 
upon which the two boards of county commissioners base the settlement between their 
counties. All assessments and levies lawfully made by the original county prior to such date 
affecting any of the territory embraced in the boundaries of the new county shall remain the 
same and shall be payable to and collectible by the lawful authorities of the new county.

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