N.D. Cent. Code § 61-24-11
61-24-11. County auditors to extend tax levy
61-24-11. County auditors to extend tax levy
The county auditor of each county in the district shall extend the levy upon the tax list of the
county 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.