N.D. Cent. Code § 40-05-09
Upon a declaration by resolution duly passed that an emergency exists and that it is desirable and necessary that firefighting apparatus and equipment be acquired for municipal purposes, the governing body of any municipality may enter into a contract or contracts for the purchase of such property. The purchase price of such property may be payable in annual installments, but all moneys paid annually under any such contract shall be available and shall be paid from the authorized tax levy of the municipality. Under this section, contracts may not be entered into which will create aggregate future obligations of the municipality in an amount in excess of one percent of the value of all taxable property within the municipality and such contracts shall not be in excess of ten thousand dollars.
N.D.C.C. § 40-05-09