N.D. Cent. Code § 11-11-25.1: Disposition of unexpended and unencumbered county taxes levied for a specific purpose

If any county shall levy a tax for a specific purpose and the moneys collected are not expended or encumbered within two years after their collection, the board of county commissioners may deposit such taxes in the county general fund or authorize their expenditure by any political subdivision having authority to carry out the purpose for which the taxes were originally levied.