No account or claim shall be paid by a municipality unless the same has been audited and allowed by the governing body thereof. Approval by the governing body shall be recorded in the record of its proceedings and this shall be sufficient to indicate approval without requiring a majority of the members of the governing body to sign or initial the voucher or order for payment. No moneys shall be drawn from the treasury of a municipality except upon a warrant from the auditor thereof signed by the executive officer of the municipality and attested by its auditor or clerk.
40-01-14. Office of municipality located in more than one county - Form of official proceeding - Seal. The officers of a municipality which consists of territory located in more than one county may maintain an office for the performance of their duties in any portion of the municipality. All official proceedings shall be headed with the name of the municipality and of each county of which a portion is embraced within such corporate limits and the name of the state. The official seal which may be used by such municipality shall contain all of such names.
40-01-15. Assessors where municipality is in more than one county - Powers and duties of assessors. In any municipality which contains territory located in more than one county, an assessor shall be elected or appointed in accordance with the law applicable to such form of municipality for that portion of the municipality situated in each county. Such assessor must be a resident of the county in which the assessor is to act and shall have the same powers and duties as an assessor in a municipality situated within the limits of one county.
40-01-16. Duty of auditor relating to assessments in municipality located in more than one county. The auditor of a municipality embracing territory in more than one county shall transmit the appropriate assessment books, with a certified copy of the minutes showing the proceedings of the board of equalization, to the county auditor of each county in which the municipality is situated. The auditor shall apportion correctly the amount of any tax levy to be certified to each county in accordance with the valuations as determined finally by the equalization board.
40-01-17. County treasurers' duties relating to municipality located in more than one county. If a municipality contains territory located in more than one county, the county treasurer of each county in which such municipality is located shall perform the same duties in relation to all property returned as assessed by the municipality in the county of which the treasurer is an officer as the treasurer performs with relation to property situated in a municipality wholly within such county.
40-01-18. Other provisions applicable to municipalities situated in more than one county. The holding of elections, organization of the board of elections, the election and term of office of the original officers, and the powers and duties of officers of a city embracing territory in more than one county shall be governed by the provisions of this title relating to cities under the council form of government, or to cities under the commission system of government, as the case may be.