North Dakota Century Code Title 11. Counties § 11-05-26. Board of county commissioners of consolidated county may issue evidences of indebtedness

If authorized in the approved consolidation plan, the board of county commissioners of the consolidated county may compromise debts and obligations of a previous county and may issue bonds or certificates of indebtedness in settlement or compromise of, or to fund, those debts and obligations. Bonds or certificates issued under this section must bear upon their face a statement that the principal and interest to become due may be paid only from taxes levied upon the property within the territory which constituted the previous county prior to the consolidation.