N.D. Cent. Code § 23-11-21
Neither the commissioners of an authority nor any person executing bonds of the authority is liable personally on the bonds by reason of the issuance of the bonds. The bonds and other obligations of an authority are not a debt of the city, county, or state, nor of any political subdivision, unless a city or county pledges its general obligation to the payment of the bonds under subsection 23 of section 23-11-24. The bond obligations are declared to be issued for an essential public and governmental purpose and to be public instrumentalities and the bonds, together with the interest on the bonds and income from the bonds are exempt from taxation. The tax exemption provisions of this chapter are considered part of the contract for the security of the bond obligations authorized by this chapter and do not need to be restated in the bond obligations.
N.D.C.C. § 23-11-21