N.D. Cent. Code § 23-24-11
23-24-11. County treasurer to collect and remit taxes to district treasurer - Deposit of district funds
23-24-11. County treasurer to collect and remit taxes to district treasurer - Deposit of
district funds.
The treasurer of each county in which a vector control district or a part of such district is
situated shall collect all district taxes, together with penalty and interest thereon, if any, in the
same manner as county taxes are collected and shall within twenty days after the close of each
month pay to the treasurer of the district taxes collected during the preceding month and shall
notify the secretary of the district of such payment. The district treasurer shall on or before the
twentieth day of each month report to the chairman of the board the amount of money in the
district treasury, the amount of receipts in the preceding month and items and amounts of
expenditures. At each meeting of the board the treasurer shall submit to the board a statement
of the district's finances. All collections received by the treasurer of the district must be
deposited in the Bank of North Dakota or such other state or national bank in the state as the
board shall direct to the credit of the district. No claim may be paid by the treasurer until
approved by the board of commissioners and then only upon warrants signed by the chairman
and countersigned by the treasurer of the board. All claims against the district must be verified
in the same manner as claims against a county.