N.D. Cent. Code § 11-03-16: Tax levy by new county for payment of bonds

The board of county commissioners of a county issuing bonds under the provisions of this chapter shall levy and cause to be collected for each year after the date of such bonds a tax sufficient to pay the interest thereon as it shall become due and also sufficient to establish sinking funds required under the laws under which the bonds of the original county were issued and sufficient to redeem the bonds at maturity.