N.D.C.C. § 57-20-13 — Negotiable paper may be accepted for taxes and fees

The county treasurer, and other officials charged with the duty of collecting public moneys,
in their discretion, may accept bank checks, bank drafts, and express and post -office money
orders in payment of any tax, assessment, fee, or license. Upon payment of taxes, the treasurer
shall note on the tax receipt the method or manner, whether in cash, or by check, draft, or
money order, and a like notation must be made on the tax list, and in case of satisfaction of tax
lien, the notation as to method or manner of payment must be made on the auditor's satisfaction
of tax lien record.