N.D. Cent. Code § 61-24.5-13
61-24.5-13. County auditors to extend tax levy
61-24.5-13. County auditors to extend tax levy
The county auditor of each county within the authority, to whom a mill levy is certified in
accordance with this chapter, shall extend the levy upon the tax lists for the current year against
each description of real property and all personal property within the county in the same manner
and with the same effect as other taxes are extended.