North Dakota Century Code Title 24. Highways, Bridges, and Ferries § 24-06-12. Townships may unite efforts

The electors of any township, at the annual township meeting, may direct such portion of the road tax to be expended on the highways in an adjoining township as they deem conducive to the interests of the township. In such instance, labor and taxes must be expended under the joint direction of the townships interested and furnishing the same.