N.D. Cent. Code § 4.1-20-42
Upon receipt from the committee of its certification that the committee has determined the continued operation of the district is not administratively feasible, the supervisors shall proceed to terminate the affairs of the district. The supervisors of the district may dispose of all or part of any property belonging to the district at public auction and shall use the proceeds of the sale to pay any liabilities. The balance of any funds and undisposed property becomes the property of the county or counties the district is a part of as directed by the supervisors. The supervisors thereupon shall file an application, duly verified, with the secretary of state for the discontinuance of the district, and shall transmit with such application the certificate of the committee setting forth its determination that the continued operation of the district is not administratively feasible. The application must recite what property, if any, of the district has been disposed of, the liabilities paid, and the property or proceeds paid over as provided herein and must set forth a full accounting of such properties and their sale proceeds. The secretary of state shall issue to the supervisors a certificate of dissolution and record the certificate in an appropriate record in the secretary of state's office.
N.D.C.C. § 4.1-20-42