North Dakota Century Code Title 58. Townships § 58-02-18. Tax levies against territory annexed

At the first annual township meeting after the consolidation of the townships or the consolidation of a township and a fraction of a township, there must be levied against the fraction of a township or township annexed the sum found to be due to the township to which the annexation was made, and if the territory annexed is a fraction of a township which was detached from a civil township, the amount due to the original township to pay the outstanding indebtedness thereof, if any.  Such levy is in addition to the levy provided by law.  Taxes levied on the detached territory while it was a part of another civil township to pay anticipated obligations must be allocated to the detached territory, if the obligations for which the levy was made had not been incurred at the time the detachment became effective.  Such taxes must be considered in levying the taxes provided for in this section.  When the adjustment between a township and a fraction thereof detached therefrom and joined to another township involves the modification of tax levies theretofore made for the payment of any indebtedness for which an irrepealable levy was required to be made, notice of such modification must be given to all holders of bonds or other evidences of indebtedness.  If such holders do not object to the modification within twenty days after such notice, they must be deemed to have concurred therein.