The board of county commissioners may unite two or more congressional townships into one civil township or may add not more than three congressional townships to any congressional township already organized as a civil township when petitioned to do so by a majority of the qualified electors to be affected.
58-02-12. Notice to board of supervisors when change is made in township boundaries. Before any change is made in the boundaries of a civil township, twenty days' notice of such proposed change must be given to the chairman of the board of supervisors of such township.
58-02-13. Obligation to pay taxes assessed or indebtedness incurred prior to township alteration continues. Property which has been detached from an organized civil township under any provision of this chapter remains liable for and subject to any tax levied or assessed in the township of which it was a part prior to such detachment. A portion of any township annexed to another township and a city separated from a civil township of which it was a part shall not be released or discharged from the payment of any bonded or other indebtedness that may have existed against the township from which it was detached or separated.
58-02-14. Consolidating townships - Majority of supervisors and clerks of townships affected determine amount due. When a township or a fraction of a township has been attached to another township, the several boards of township supervisors and the clerks of the townships affected by the change shall meet prior to the annual township meeting at the usual meeting place of the township to which the annexation has been made or at a location mutually agreed upon in the township to which the annexation has been made or in an adjacent township, and upon notice of such meeting given by the clerk thereof, for the purpose of determining the amount due to the township to which the annexation has been made. All questions arising at such meeting must be determined by a majority vote of the members of the boards of township supervisors and the clerks present at such meeting.
58-02-15. Determination of assets and liabilities of territory detached from one civil township and attached to another. When a fraction of a township has been detached from one organized township and attached to another, the detached territory shall assume and pay a just proportion of the indebtedness of the township from which it has been detached, based upon the last assessed valuation of the original civil township and in the proportion that the valuation of the detached portion bears to the valuation within the whole of the township from which it has been detached. At the meeting described in section 58-02-14, the members of the boards of township supervisors and the township clerks there present shall ascertain, as near as may be, the total outstanding indebtedness of the original township, as of the date upon which the detachment
became effective, and the amount of township assets which shall remain with the original township after the detachment, and the amount of the assets which must be paid over to the detached portion of such township and to the civil township to which such detached territory has been attached. Such determination must be based upon the last assessed valuation of the original township as provided in this section.
58-02-16. Determination of net assets of township to which territory is annexed and of annexed territory. At the meeting described in section 58-02-14, the members of the boards of township supervisors and the township clerks there present shall determine the value of the townhall and of all other property owned and used by the township to which the new territory has been annexed and the value of the property of the township or fraction of a township which has been annexed thereto, and shall compute the amount of moneys in the township treasury and of moneys due to the township to which the new territory has been annexed and to the township or fraction of a township annexed thereto, from the county and from other sources, and the amount of back or unpaid taxes due to the township to which the new territory has been annexed and due to and receivable by the township or fraction of a township annexed thereto, to determine the gross assets of the territories involved. They shall compute the amount of all bonds and debts which constitute the legal liabilities of the township to which the territory is annexed, and the difference between the gross assets and the liabilities constitutes the net assets or the net liabilities of such township for use in determining the pro rata amount, if any, due from the annexed territory.