Whenever two or more resident owners of real estate desire to have the corners and lines of their lands established, relocated, or perpetuated, they shall give at least ten days' notice of the time of the proposed survey to all other persons owning lands in the same section, and to all other persons residing in the township owning lands abutting on such section if their lands will be affected by the survey. The county surveyor shall make the required surveys at the time specified in the notice and the expense thereof shall be borne by all the persons benefited to the amount of work done for each as determined by the surveyor. If a person benefited by the survey, whether a resident or not, refuses or neglects to pay that person's share of the expense within sixty days thereafter, the surveyor shall certify to the county auditor the amount due, the name of the person who is delinquent, a description of that person's land, and the name of the person to whom the amount is due. The county auditor shall assess such amount against the land of such person and it shall be collected and paid to the county treasurer in the same manner as state and county taxes are collected and paid out by the county treasurer, on the order of the county surveyor.
N.D.C.C. § 11-20-14