N.D.C.C. § 57-20-02 — Tax list made out by county auditor

As soon as practicable after the taxes are levied, and after the levies of the several taxing
districts within the county have been certified, the county auditor shall make out the tax lists
according to the prescribed form to correspond with the assessment districts of the county. The
tax percentage rate necessary to raise the required amount of the various taxes must be
calculated on the taxable valuation of property after equalization by the state board of
equalization, but no rate may be used which results in any fraction of less than one -half of
one-tenth of a mill, and in extending any tax, it, whenever it amounts to the fractional part of a
cent, must be made one cent.