N.D. Cent. Code § 58-02-28
If a majority of votes cast at the township meeting are in favor of dissolution, the township ceases to be a corporation on the next succeeding January first. After payment of the township's debts and liabilities, any funds on hand derived from property taxes levied by the township may be allocated among taxpayers of the township in proportion to their relative ownership shares of the taxable valuation of property in the township, any funds on hand from sources other than property taxes levied by the township must be transferred by the township treasurer to the treasurer of the county in which the township is located for deposit in the county general fund, and any real or personal property must be disposed of in the manner directed by a majority of the voters of the township at any special meeting. All of the township records must be turned over for preservation and safekeeping to the county auditor of the county in which the township is located.
N.D.C.C. § 58-02-28