N.D. Cent. Code § 58-17-03: Townships - Parks - Tax levy may be certified by board of supervisors

The board of township supervisors may certify annually to the county auditor the amount of tax to be levied by such township for park purposes in the same manner as provided by law for other township levies. The proceeds of such taxes must be deposited in a special fund or account into which other park revenues of the township are deposited and may be expended by the township only for park purposes.