N.D. Cent. Code § 11-03-18
A county in which the amount of public funds on hand at the time of the settlement provided for in section 11-03-11 exceeds the total of its outstanding indebtedness after the deductions provided for in that section have been made shall pay over a just proportion of such funds to the county segregated from it and organized under this chapter. The portion paid to the segregated county shall be based upon the assessed valuation of the whole of the original county and for the year prior to the date of the segregation and shall be in the proportion that the valuation within the segregated portion bears to the aggregate of the valuation within the whole of the original county. The boards of county commissioners shall meet as provided in section 11-03-11 and ascertain the amount to be paid. The board of county commissioners of the original county shall order warrants issued for such amount, payable immediately, to the treasurer of the county organized under this chapter. The treasurer of the segregated county shall place the amount received to the credit of the proper funds of the segregated county.
N.D.C.C. § 11-03-18