The funds will help the city uphold a guarantee to not special assess residents who were annexed into the city.

That's an important consideration, given North Dakota's statute about nepotism. Section 44-04-09 of the North Dakota Century Code says that a state employee "may not serve in a supervisory capacity ...

North Dakota has a state income tax, but the rate is low compared to other states. Additionally, the state's alcohol and tobacco taxes are low, and the property tax rates are on par with those in ...