The officers charged with the duty of expending road taxes may proceed at once, upon the levy of taxes, with the work upon the roads in their districts and may cause warrants to be issued in payment thereof in anticipation of the current year's taxes.
N.D. Cent. Code § 24-06-20
Work on roads to proceed upon levy of taxes
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.