N.D. Cent. Code § 24-04-05: Municipalities may pay share of highway cost by taxes or special assessments

Any municipality may raise funds for the purpose of meeting its share of the cost of construction, financing, planning, or acquiring a right of way of a federal-aid highway through general taxes to be levied at large throughout such municipality, or where such highway in the opinion of the governing body of said municipality particularly and materially benefits property abutting thereon, may provide said sum through special assessment.