North Dakota Code § 58-02-13

Obligation to pay taxes assessed or indebtedness incurred prior to
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township alteration continues.
Property which has been detached from an organized civil township under any provision of 
this chapter remains liable for and subject to any tax levied or assessed in the township of which 
it was a part prior to such detachment. A portion of any township annexed to another township 
and a city separated from a civil township of which it was a part shall not be released or 
discharged from the payment of any bonded or other indebtedness that may have existed 
against the township from which it was detached or separated.

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