North Dakota Code § 11-30-19

Levy of taxes in an unorganized county - Funds of unorganized county to
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be kept in separate fund.
Sufficient taxes to pay the debts of the unorganized county and to furnish the necessary 
public services therein shall be levied within the unorganized county by the adjoining county to 
which the unorganized county is attached in the manner provided for the levy of taxes in 
organized counties and subject to the limitations therein imposed. Financial obligations or 
burdens shall not be imposed upon an organized county by reason of the attachment of an 
unorganized county to it, but all expenses incidental thereto shall be charged to the unorganized 

county. All funds which shall accrue from any source whatever to the unorganized county shall 
be kept separate and apart from any funds of the organized county to which it is attached.

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