N.D. Cent. Code § 61-12-27
After fixing the cost of a flood irrigation project, the board of flood irrigation shall carry out upon the assessment list the specific amount which each lot or tract of land benefited by the project for which the tax is levied is liable to pay on account of procuring the same according to the percentage which by section 61-12-22 it is required to fix and determine. Such list thereupon shall be filed in the office of the county auditor of the county in which the lands benefited are situated and the auditor shall extend upon the tax list as a special tax the several amounts shown by such list, specifying in such tax list the particular flood irrigation project for the construction or procurement of which the special tax is assessed. Such special tax shall be collected and enforced in the same manner as other taxes.
N.D.C.C. § 61-12-27