N.D. Cent. Code § 18-10-10
Any rural fire protection district may elect to enter into a contract with another rural fire protection district to consolidate or cooperate for mutual fire protection and prevention purposes, including ambulance or emergency vehicle services. Any rural fire protection district, or two or more districts operating in conjunction pursuant to this section, may enter into a contract with any federal, state, or local government agency for fire protection service or fire protection cooperation, including ambulance or emergency vehicle services. State and local government agencies have the power to contract for fire protection service or fire protection cooperation. Federal, state, and local government agencies shall reimburse rural fire protection districts for fire protection services provided on real property owned by such agencies. Reimbursement must be on a reasonable annual fee based on the agency's acreage [hectarage] within the rural fire protection district, but in no event may such fee be an amount greater than if such property had been subject to property tax levies.
N.D.C.C. § 18-10-10