North Dakota Century Code Title 40. Municipal Government § 40-23.1-06. Political subdivisions not exempt from special assessments

Benefited property belonging to counties, cities, school districts, park districts, and townships shall not be exempt from assessment and such public corporations whose property is assessed shall provide for the payment of such assessments, installments thereof, and interest thereon by the levy of taxes according to law. Nothing in this section shall be deemed to amend other provisions of law with reference to the levy of assessments on property sold for delinquent taxes.