N.D. Cent. Code § 21-07-01
21-07-01. County auditor to deliver to county treasurer schedule of municipal tax levies for sinking funds
21-07-01. County auditor to deliver to county treasurer schedule of municipal tax
levies for sinking funds.
Each county auditor shall deliver to the county treasurer of the county at the time the tax
lists are delivered to the county treasurer as provided by section 57-20-06, a separate detailed
schedule showing separately the amount of tax and the mill rate of levy therefor for each
separate levy for sinking fund certified to the county auditor by the various municipalities partly
or wholly within the county, including levies for sinking funds for bonds issued by the county,
each stated separately. A true and correct duplicate thereof must be kept by such county auditor
among the permanent records of the county auditor's office.