North Dakota Century Code Title 18. Fires § 18-11-09. Apportioning insurance tax

The amount received under section 18-04-05 by the city auditor in a city that has a paid fire department and a duly organized and incorporated firefighters relief association must be apportioned so that one-half must be placed in a fund to be disbursed by the governing body of the city in maintaining the fire department and one-half must be paid to the secretary-treasurer of the firefighters relief association. However, the governing body of the city may pay all or any portion of the amount normally disbursed in maintaining the fire department to the secretary-treasurer of the firefighters relief association if its financial condition makes that disposition necessary or advisable.