North Dakota Code § 11-32-01

County commissioners authorized to erect a memorial or memorials or
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other suitable recognition - To make levy.
1. The board of county commissioners of any county in this state is hereby authorized to 
erect a memorial or memorials, or other suitable recognition, in commemoration of the 
people of the county who rendered services, or who lost their lives in the service of 
their country during a period of service as defined in section 37 -01-40. The board may 
for such purpose use funds out of the general fund of the county if there is sufficient 
moneys in said fund, or use funds heretofore raised by tax levy for such memorial or 
memorials. The board may use for memorial purposes funds donated to the county for 
that purpose, or may use for such purpose funds out of the general fund of such 
county, if there is sufficient money in said fund, in conjunction with the funds so 
donated or obtained by such levy and tax, and the proceeds of such levy, tax, and 
donations, together with the amount taken out of the general fund, shall be used solely 
for the purpose of erecting such memorial or memorials, or other suitable recognition.
2. Nothing herein contained shall be construed to prohibit said board from expending any 
additional moneys derived from sources other than taxation. Such memorial or 
memorials, or other suitable recognition, shall be erected within the county at a place 
determined upon by such board and when erected, shall be properly and permanently 
maintained. The board may provide for such maintenance or erection by necessary 
expenditures from the general fund of the county or from funds donated to the county 
therefor or from either or both such funds, or may enter into a written agreement with 
any public or private nonprofit agency or corporation for the assumption of part or all of 
such responsibility by such agency or corporation. Pursuant to such agreement, the 
county may acquire or divest itself of any title to or jurisdiction over such memorial or 
other suitable recognition.

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