N.D. Cent. Code § 58-05.1-05
If the boards of township officers of the consolidating townships are unable to equalize the property, funds, and debts of the townships, the chairman of the board of township supervisors of the township that proposed the consolidation shall immediately notify the board of county commissioners of the disagreement. The chairman of the board of county commissioners shall call a meeting of the boards of township officers of the consolidating townships, the county commissioners, the state's attorney, and the county auditor to attempt to settle the disagreement to the satisfaction of all the township boards. If the disagreement is not settled to the satisfaction of all boards involved in the consolidation, the boards of the townships agreeing to the equalization may proceed with the consolidation. The township board of officers of each consolidating township shall meet at least once to review the final equalization of the assets and liabilities of the township.
N.D.C.C. § 58-05.1-05