N.D.C.C. § 57-20-06 — Tax lists delivered to treasurer

On or before December tenth in each year, the county auditor shall deliver the tax lists of
the several districts of the county to the county treasurer, taking the treasurer's receipt therefor.
Such lists are authority for the county treasurer to receive and collect taxes therein levied. The
county auditor, immediately upon delivering such lists to the county treasurer, shall charge such
treasurer with the amount of the lists delivered to the treasurer, as shown in the recapitulation
thereof in a book prepared for that purpose, and the county auditor also shall charge the county
treasurer in such tax list account with all additional assessments made after such lists are
delivered and shall credit the treasurer with all amounts collected thereon and such other
amounts as may be deducted lawfully from such lists.