North Dakota Code § 40-27-10

Expense of issuing refunding special assessment warrants or bonds
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chargeable to special improvement fund.
Any municipality that issues refunding special assessment warrants or bonds may incur and 
pay the reasonable incidental expenses, including the cost of printing and legal fees. All such 
expenses shall be payable solely out of moneys in the special improvement fund or funds from 
which the refunded warrants or bonds are payable or out of money derived from the sale of 
warrants or bonds drawn on the fund from which the refunding warrants or bonds are payable.

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