N.D. Cent. Code § 40-40-13
40-40-13. County treasurer to collect municipal taxes
40-40-13. County treasurer to collect municipal taxes
The county treasurer shall collect all municipal taxes, together with the interest and
penalties thereon, if any, in the same manner as the general taxes are collected, and shall pay
over to the city auditor, on or before the tenth working day of each calendar month, all taxes so
collected during the preceding month, with interest and penalties collected thereon.