North Dakota Code § 24-06-04

Cost of township road machinery - How paid
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Road implements purchased by a township must be paid out of the highway taxes of the 
township and may be paid in not to exceed five annual installments. A copy of the note or 
contract issued upon the purchase must be filed in the office of the township clerk, and such 
township clerk shall present a statement of the sum due thereon to the board of township 
supervisors at each regular meeting held thereafter for the audit of the township claims and 
charges, and the board shall audit the same. Not more than one-half of the highway taxes of the 
township may be applied to the payment thereof in any one year.

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