N.D. Cent. Code § 58-02-13: Obligation to pay taxes assessed or indebtedness incurred prior to township alteration continues

Property which has been detached from an organized civil township under any provision of this chapter remains liable for and subject to any tax levied or assessed in the township of which it was a part prior to such detachment. A portion of any township annexed to another township and a city separated from a civil township of which it was a part shall not be released or discharged from the payment of any bonded or other indebtedness that may have existed against the township from which it was detached or separated.