N.D.C.C. § 57-20-11 — County warrants receivable for taxes

The county treasurer shall receive in payment of taxes, county warrants on the several
funds for which taxes may be levied, to the amount of the tax for such fund, without regard to
priority of the numbers of the warrants, except when otherwise provided by law, and the county
treasurer shall write or stamp across the face of all such warrants the date of their receipt and
the name of the person from whom received.