N.D. Cent. Code § 11-06-07
Territory transferred under the provisions of this chapter shall not be released from the payment of its proportion of the debts of the county from which it was transferred. Such proportion shall be collected by the county to which the territory is transferred at an equal or greater rate than is levied and collected in the county from which the territory was transferred, such rate to be ascertained by the certificate of the county auditor of the county from which the territory was transferred. When the funds for the payment of such indebtedness are collected, such funds shall be paid over to the county entitled thereto. When the county to which territory is transferred is indebted, the board of county commissioners of such county shall release the transferred territory from the payment of such indebtedness to an amount equal to that which the territory is required to pay to the county from which it was transferred.
N.D.C.C. § 11-06-07