N.D. Cent. Code § 40-29-17
If two-thirds of the resident owners in number or in value of the real estate bounding both sides of any street, not less than one block in area, shall petition the governing body of a municipality to have such street ditched for the purpose of draining the same or any property abutting thereon, or for the construction or repairing of a sidewalk thereon, or if two-thirds of the owners of real estate in number or in value on one side of such street shall desire a sidewalk on that side, the governing body shall levy and cause to be collected by tax upon the real estate on such street or part of street, such sum of money as is necessary for the improvement of the street or sidewalk or the building of the sidewalk in front of each of the several lots or at the side of any corner lot or lots or real estate. No real estate shall be taxed as provided in this section for sidewalks built at a greater distance from the front of the real estate than one-half of the distance to the opposite side of the street.
N.D.C.C. § 40-29-17