North Dakota Century Code Title 40. Municipal Government § 40-59-04. Conduct of election

A special election upon the question of levying taxes for such purpose shall be held at a time to be set by the governing body of the municipality. The votes cast upon the question of the proposed tax levy shall be returned and canvassed as other votes cast at elections are returned and canvassed, and the result of such election shall be certified and spread upon the minutes of the proceedings of the governing body of the municipality at the next regular or special meeting thereafter.