All provisions of law relating to the levying of taxes for internal improvements of municipalities and the levying of special assessments for such improvements are applicable to sections 24-04-04 and 24-04-05 insofar as they are not inconsistent with the general purpose thereof, namely, to permit such municipalities to participate in federal-aid highway construction, financing, planning, and acquisition of right of way, through and within their limits.
N.D.C.C. § 24-04-06