N.D. Cent. Code § 11-05-25: Power of consolidated county to levy taxes to pay debts

If authorized in the approved consolidation plan, the board of county commissioners of the consolidated county has all the powers which the board of county commissioners of a previous county had at the time of the consolidation, to levy taxes upon the property in the territory which, prior to the consolidation, constituted the previous county, for the purpose of paying the debts and obligations of the previous county in existence at the time of consolidation.