North Dakota Century Code Title 11. Counties § 11-27-08. Board of county commissioners may set aside county tax deed lands for park purposes

The board of county commissioners may set aside and transfer to any municipality for park and recreational purposes any land which the county has acquired through tax lien foreclosure proceedings and upon which tax deeds have been issued to the county if the land is suitable and fit for use as a public park or recreational center. The transfer may be made without consideration or for such consideration as the board deems sufficient. The board also may establish such property as a county park or attach the same to and make it a part of a county park already established. All unpaid taxes against the land shall be canceled, and the land so set aside shall be withdrawn from the list of property for sale by the county.