North Dakota Code § 40-22-08

Improvement districts to be created
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For the purpose of making an improvement project of one of the types specified in section 
40-22-01 and defraying the cost thereof by special assessments, a municipality may create 
water districts, sewer districts, water and sewer districts, street improvement districts, boulevard 
improvement districts, flood protection districts, and parking districts, and may extend any such 
district when necessary. The appropriate special improvement district may be created by 
ordinance or resolution. The district shall be designated by a name appropriate to the type of 

improvement for the making of which it is created, and by a number distinguishing it from other 
improvement districts. Nothing herein, however, shall prevent a municipality from making and 
financing any improvement and levying special assessments therefor under any alternate 
procedure set forth in this title.

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