North Dakota Code § 40-27-06

Refunding special assessment warrants or bonds - Purpose for which
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issuable.
Any municipality having valid outstanding special assessment warrants or bonds issued 
pursuant to this title which are due, or to become due within one year, in whole or in part as to 
principal or interest or both or which are redeemable either at the option of the municipality or 
with the consent of the warrantholders or bondholders may issue refunding special assessment 
warrants or bonds if there is not sufficient money in the special improvement fund against which 
such warrants or bonds are drawn to pay the principal or interest or both or if a deficiency is 
likely to occur in the fund within one year for payment of principal or interest thereon. Such 
refunding special assessment warrants or bonds may be issued for any of the following 
purposes:
1. To extend the maturities of the special assessment warrants or bonds.
2. To reduce the rate of interest on the special assessment warrants or bonds.

3. To equalize the general tax which the municipality may be, or may become, obligated 
to levy to discharge deficiencies in the fund against which the special assessment 
warrants or bonds are drawn.
4. To consolidate two or more outstanding issues of warrants or bonds.

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