N.D.C.C. § 57-21-01 — Application to district court

At any time after any taxes or special assessments or any installment thereof, heretofore or
hereafter levied and assessed upon any real property within this state, have been delinquent for
more than twelve months, and remain due and unpaid, the county treasurer, if the said property
produces rents, may petition, and, by direction of the board of county commissioners, shall
petition, the district court, in the name of the county, for an order directed to the tenant or
subtenant, if any, and to the owner of said property, directing that said rents be paid to the
county treasurer.