N.D. Cent. Code § 11-28.2-04.1
Each recreation service district established under the provisions of this chapter shall have the authority to make those improvements specified in subdivisions a, b, and f of subsection 8 of section 21-03-06. In making any such improvement, in addition to any other powers granted in chapter 21-03, a recreation service district shall, subject to the provisions of this section, be deemed to be a "municipality", as the term is used in chapters 40-22 through 40-27, for the purpose of creating an improvement district, determining the necessity of making an improvement, contracting for an improvement, levying special assessments and general taxes and imposing service charges to pay the cost of an improvement, issuing temporary, definitive, and refunding warrants to finance an improvement, and levying general taxes to pay any deficiency in moneys available to pay the principal and interest on any warrants so issued. The above language refers to all projects and services costing more than five thousand dollars. Provided, however, with respect to section 40-22-15, if the resolution declaring improvements necessary is required to be published, it shall also be sent by first-class mail to the owners of all property within the improvement district not more than ten days after the first publication of the resolution.
N.D.C.C. § 11-28.2-04.1