North Dakota Code § 58-17-03

Townships - Parks - Tax levy may be certified by board of supervisors
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The board of township supervisors may certify annually to the county auditor the amount of 
tax to be levied by such township for park purposes in the same manner as provided by law for 
other township levies. The proceeds of such taxes must be deposited in a special fund or 
account into which other park revenues of the township are deposited and may be expended by 
the township only for park purposes.

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