N.D.C.C. § 57-20-12 — Endorsement of road warrants

When any person desiring to pay any taxes due and unpaid presents a warrant on the road
fund of that person's road district, in payment of such taxes as it may be applied to, which shall
exceed the amount that the treasurer is authorized to receive in such warrants in payment of
such taxes, the treasurer shall endorse on the back of such warrant in part payment the amount
the treasurer is authorized by law to receive and shall date the same. The treasurer shall take
two receipts from the holder thereof for the amount so endorsed and paid, showing the date of
the endorsement, a full description of such warrant, including the date thereof, to whom issued,
the amount for which it was given, and all the endorsements, including registration, if registered.
On the day the receipts are received, the county treasurer shall file one receipt with the county
auditor and shall retain the other as the treasurer's voucher.