N.D.C.C. § 57-14-07 — Entry on delinquent lists

After review by the board of county commissioners, the taxes against escaped property for
prior years must be entered upon the tax list. In the case of personal property, such taxes must
be entered upon the most recent delinquent personal property tax list. If such list, at the time, is
in the hands of the treasurer, the auditor shall certify such taxes to the treasurer, and the
treasurer shall enter them upon such delinquent tax list. If the most recent delinquent personal
property tax list, at the time, is in the hands of the sheriff, the auditor shall certify such taxes to
the sheriff, and the sheriff shall enter them upon such tax list. In the case of escaped real
property, such taxes, if entered between the first day of July and the first day of November, must
be entered upon the most recent delinquent real property tax list. If entered between November
first and July first following, such taxes must be entered upon the current real property tax list. In
either case, such real property taxes must be certified to the treasurer by the auditor and
entered in the tax list by the treasurer. Taxes upon escaped property for prior years, whether
upon real or personal property, are subject to the same penalties as other taxes, and such taxes
must be enforced and apportioned as other taxes upon the lists upon which they are entered
are enforced and apportioned.