A city, for property within city limits, or a county, for property outside city limits, may impose crew housing permit fees that apply to crew housing facilities. Crew housing permit fees imposed by a city or county must be determined on the basis of the value of services and facilities provided to the crew housing facility by the city or county, or both. A city or county imposing fees under this section may share revenues from the fees with other taxing districts in which the property is located.
N.D.C.C. § 57-02.4-02