N.D.C.C. § 57-20-07 — County treasurer to be collector of taxes

The county treasurer must be the receiver and collector of all taxes extended upon the list,
including the state levy and the levies of every other taxing district or municipality, and including
special taxes for local improvements in municipalities, and all fines, forfeitures, or penalties
received by any person or officer for the school fund, or for the use of the county. The county
treasurer shall proceed to collect the same according to law and shall place the same when
collected to the credit of the proper funds, but the county treasurer may not be the receiver or
collector of any fines or penalties accruing to any municipal corporation for the violation of its
ordinances.