N.D. Cent. Code § 21-03-46: Municipalities in more than one county

When in this chapter a county officer is required to take any action with reference to the bond issues or sinking funds of any municipality of such county, if such municipality is situated partly within one county and partly within another or others, the governing body of such municipality by ordinance or recorded resolution shall designate the county whose official shall act in such capacity. In such case, collection of taxes levied in accordance with this chapter in any county wherein a portion of such municipality is situated must be transmitted and delivered to the custodian of the sinking fund of the municipality so specified by the governing body.