North Dakota Century Code Title 11. Counties § 11-03-19. Special funds belonging to taxing districts within new county--Delivery--Distribution

At the time of the settlement provided for in section 11-03-11, all money on hand in the treasury of a county from which a portion segregates under this chapter and which belongs to special funds owned by taxing districts which, after the segregation, are within the boundaries of the new county, shall be turned over in full by the treasurer of the original county to the treasurer of the new county. The treasurer of the new county shall receipt for such funds and shall place the same to the credit of the taxing districts within the new county to which they properly belong.