N.D. Cent. Code § 61-11-16: Surplus moneys of district - Disposal

If a disorganized irrigation district shall have moneys in its treasury after the payment of all the debts and obligations of the district, such moneys shall be apportioned and paid to each landowner, who has paid fully all assessments against that landowner's land in the proportion which the last assessment of such owner's land bears to the total of all assessments last made, levied, and assessed against all lands in the district.