North Dakota Code § 57-15-30

When tax in townships and cities to be levied by county commissioners
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Whenever any city or township having an existing liability or indebtedness is authorized to 
levy taxes for the payment of the same and fails or refuses to elect proper officers for the 
government of the municipality, the board of county commissioners of the county in which the 
municipality is located, upon a proper showing by any person having a legal or subsisting claim 
against the municipality that there are no legal officers in the municipality authorized to levy a 
tax for the payment of such indebtedness, shall levy a tax as the governing body would be 
authorized to levy the same for the payment of such indebtedness. Any person having a claim 
against such municipality has the same right to enforce the levy of such tax by the board of 
county commissioners that the person would have had to compel such levy by the officers of the 
municipality had they been properly elected and qualified.

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