North Dakota Code § 40-35-05

Cost of undertaking - How determined
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In determining the cost of an undertaking, the governing body may include all cost and 
estimated cost of the issuance of the revenue bonds, all engineering, inspection, fiscal, and 
legal expenses, any bond reserves, and the interest which it is estimated will accrue during the 
construction period and for six months thereafter on money borrowed or which it is estimated 
will be borrowed pursuant to this chapter.

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