North Dakota Code § 40-46-05

City employees' pension fund - How established
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All moneys derived from taxes levied to create and maintain a city employees' pension fund, 
all moneys received as membership fees and dues, and all moneys received from grants, 
donations, legacies, and devises for the benefit of such fund, shall constitute a fund to be known 
and designated as the city employees' pension fund.

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