21-02-05. Record of certificates of indebtedness issued against levied and uncollected taxes

21-02-05. Record of certificates of indebtedness issued against levied and uncollected taxes. The county auditor shall keep a record in which must be entered, as to each certificate of indebtedness issued by a political subdivision and certified to by the county auditor as provided in section 21-02-03, the same information as required for the recording of bonds in section