N.D. Cent. Code § 11-30-19
Sufficient taxes to pay the debts of the unorganized county and to furnish the necessary public services therein shall be levied within the unorganized county by the adjoining county to which the unorganized county is attached in the manner provided for the levy of taxes in organized counties and subject to the limitations therein imposed. Financial obligations or burdens shall not be imposed upon an organized county by reason of the attachment of an unorganized county to it, but all expenses incidental thereto shall be charged to the unorganized county. All funds which shall accrue from any source whatever to the unorganized county shall be kept separate and apart from any funds of the organized county to which it is attached.
N.D.C.C. § 11-30-19