At the time of the settlement provided for in section 11-03-11, all money on hand in the treasury of a county from which a portion segregates under this chapter and which belongs to special funds owned by taxing districts which, after the segregation, are within the boundaries of the new county, shall be turned over in full by the treasurer of the original county to the treasurer of the new county. The treasurer of the new county shall receipt for such funds and shall place the same to the credit of the taxing districts within the new county to which they properly belong.
N.D. Cent. Code § 11-03-19
Special funds belonging to taxing districts within new county - Delivery - Distribution
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.