N.D. Cent. Code § 11-03-23: Original county cannot collect revenue in new county

The authority of a county, from which a portion segregates under the provisions of this chapter, to collect revenue within the boundaries of the new county shall cease on the date upon which the two boards of county commissioners base the settlement between their counties. All assessments and levies lawfully made by the original county prior to such date affecting any of the territory embraced in the boundaries of the new county shall remain the same and shall be payable to and collectible by the lawful authorities of the new county.