N.D. Cent. Code § 57-45-07
It is unlawful for any city, county, or township officer, or for the officers of any school district, unless specially and expressly authorized by law, to contract any debt or incur any pecuniary liability, for the payment of either the principal or interest, for which, during the current year, or any subsequent year, it is necessary to levy on the taxable property of such county, township, city or school district, a higher rate of tax than the maximum rate prescribed by law. Every contract made in contravention of the provisions of this section is null and void in regard to any obligation thereby imposed on the corporation on behalf of which such contract purports to be made. Every commissioner, officer, agent, supervisor, or member of any municipal corporation which makes or participates in making, or authorizes the making, of any such contract, must be held individually liable for its performance, and every commissioner, supervisor, director, or member of any city governing body, or other officer or agent of any such municipal corporation, present when any such unlawful contract was made or authorized to be made, must be deemed to have made, or to have participated in making, or to have authorized the making of, the same, as the case may be, unless, if present, the person dissented therefrom and entered or caused such dissent to be entered on the records of such municipal corporation.
N.D.C.C. § 57-45-07