North Dakota Code § 21-03-46

Municipalities in more than one county
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When in this chapter a county officer is required to take any action with reference to the 
bond issues or sinking funds of any municipality of such county, if such municipality is situated 
partly within one county and partly within another or others, the governing body of such 
municipality by ordinance or recorded resolution shall designate the county whose official shall 
act in such capacity. In such case, collection of taxes levied in accordance with this chapter in 
any county wherein a portion of such municipality is situated must be transmitted and delivered 
to the custodian of the sinking fund of the municipality so specified by the governing body.

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