North Dakota Code § 11-27-08

Board of county commissioners may set aside county tax deed lands for
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park purposes.
The board of county commissioners may set aside and transfer to any municipality for park 
and recreational purposes any land which the county has acquired through tax lien foreclosure 
proceedings and upon which tax deeds have been issued to the county if the land is suitable 
and fit for use as a public park or recreational center. The transfer may be made without 
consideration or for such consideration as the board deems sufficient. The board also may 
establish such property as a county park or attach the same to and make it a part of a county 
park already established. All unpaid taxes against the land shall be canceled, and the land so 
set aside shall be withdrawn from the list of property for sale by the county.

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