North Dakota Code § 24-04-06

General laws govern taxes and special assessments to pay highway costs
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All provisions of law relating to the levying of taxes for internal improvements of 
municipalities and the levying of special assessments for such improvements are applicable to 
sections 24-04-04 and 24 -04-05 insofar as they are not inconsistent with the general purpose 
thereof, namely, to permit such municipalities to participate in federal -aid highway construction, 
financing, planning, and acquisition of right of way, through and within their limits.

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