N.D. Cent. Code § 11-27-07
11-27-07. Proceeds of sale of county property
11-27-07. Proceeds of sale of county property
The proceeds of the sale of county property shall be paid into the county treasury. Any
amounts which may be due to the state or to any city or school district for taxes which have
been levied previously against the property, or a just proportion thereof, shall be apportioned
and placed to the credit of such taxing district, and the remainder of the proceeds shall go into
the general fund of the county.