N.D.C.C. § 57-15-21 — Tax levies in unorganized townships

The board of county commissioners has the same jurisdiction in an unorganized township
as the board of township supervisors has in an organized township. Such board may levy taxes
in an unorganized township for road and bridge purposes and shall make such levy on the
fourth Tuesday in July in each year, or within ten days thereafter. Such levy has no relation to
nor effect upon the county taxes for any purpose levied by the board of county commissioners.