North Dakota Code § 11-05-26

Board of county commissioners of consolidated county may issue
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evidences of indebtedness.
If authorized in the approved consolidation plan, the board of county commissioners of the 
consolidated county may compromise debts and obligations of a previous county and may issue 
bonds or certificates of indebtedness in settlement or compromise of, or to fund, those debts 
and obligations. Bonds or certificates issued under this section must bear upon their face a 
statement that the principal and interest to become due may be paid only from taxes levied 
upon the property within the territory which constituted the previous county prior to the 
consolidation.

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