North Dakota Code § 57-47-03

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Whenever the board of county commissioners desires to issue evidences of indebtedness 
for any of the purposes authorized in this chapter, it shall provide information to prospective 
purchasers, including the assessed valuation of the county, the amount of taxes levied for the 
current year or years involved, the status of its general and special funds, and the amount 
required to carry on its primary governmental functions and to pay its mandatory obligations, 
and such other data as the purchaser may require.

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