N.D. Cent. Code § 24-04-06: General laws govern taxes and special assessments to pay highway costs

All provisions of law relating to the levying of taxes for internal improvements of municipalities and the levying of special assessments for such improvements are applicable to sections 24-04-04 and 24-04-05 insofar as they are not inconsistent with the general purpose thereof, namely, to permit such municipalities to participate in federal-aid highway construction, financing, planning, and acquisition of right of way, through and within their limits.