N.D. Cent. Code § 23-24-10
After a vector control district has been established and a board of commissioners has been appointed and organized, the board of commissioners may, in order to pay current district expenses including per diem compensation and expenses of commissioners and wages and salaries of officers or employees, by resolution authorize and issue district warrants in anticipation of impending collection and receipt of taxes levied. The warrants must bear such rate of interest as the board may determine, not to exceed twelve percent per annum. There is no interest rate ceiling on warrant issues sold to the state of North Dakota or any of its agencies or instrumentalities. The district treasurer shall keep a register in which to enter each warrant issued showing the date and amount of each warrant, the date of payment, and the amount paid in redemption thereof. All warrants must be paid in order of their presentation for payment to the district treasurer. The warrants must be drawn to the claimant or bearer in the same manner as a county warrant and must be signed by the chairman of the board of commissioners and countersigned by the treasurer of the district. The total amount of warrants issued in any year to pay current district expenses may not exceed eighty percent of the district's tax levy for such year.
N.D.C.C. § 23-24-10