N.D. Cent. Code § 61-09-11
61-09-11. Assessments and taxes collected by county treasurer - Manner
61-09-11. Assessments and taxes collected by county treasurer - Manner
Assessments or taxes shall be collected by the county treasurer at the same time and in the
same manner as other taxes are collected in the county, except that such county treasurer shall
receive in payment to the general fund mentioned in this chapter, for the year in which the
assessment is levied, warrants drawn against such general fund as the equivalent of lawful
money of the United States, if such warrants do not exceed the amount of the general fund
assessment which the person tendering the same owes. Such county treasurer also shall
receive in payment of any assessment for any bond fund, or any improvement warrant fund,
past-due interest coupons on such bonds or warrants, as the equivalent of so much money of
the United States if such interest coupons do not exceed the amount which the person
tendering the same owes such fund. All such assessments except for the payment of principal
or interest of bonds or improvement warrants collected or received by the county treasurer shall
be paid to the treasurer of such irrigation district upon an order signed by the chairman and
secretary of the district, and all warrants received by the county treasurer in payment of
assessments, as provided in this chapter, may be turned over, as so much money, to the district
treasurer on such orders.