N.D. Cent. Code § 11-30-21
The disorganization of a county shall not affect its liability upon contracts or otherwise and shall not affect the organization of school districts, townships, and municipalities within the territory contained in the disorganized county. The board of county commissioners of the adjoining county to which the disorganized county is attached for judicial, record, and taxation purposes may compromise debts and obligations of the disorganized county existing at the time of the disorganization and may issue bonds or certificates of indebtedness in settlement or compromise of, or to refund, such debts and obligations. Bonds or certificates issued under the provisions of this section shall bear upon their face a statement that the principal and interest to become due thereon shall be paid only from taxes levied upon the property within the disorganized county.
N.D.C.C. § 11-30-21