All road taxes and assessments upon persons or property must be paid in cash, and the township clerk, immediately after the board of township supervisors has made the levy of taxes for road purposes, shall notify the county auditor of the amount of the levy. The county auditor shall enter the same upon the county tax lists to be collected by the county treasurer in the same manner as other township taxes are collected. Such taxes, when collected, constitute a road fund belonging to the township in which it is levied, and must be returned by the county treasurer to the township treasurer.
N.D. Cent. Code § 24-06-17
Road taxes must be paid in cash
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.