N.D.C.C. § 57-22-01 — Treasurer to give notice

The county treasurer, during the month of January preceding the time when personal
property taxes shall become delinquent, shall give to each person, firm, corporation, or limited
liability company from whom such a tax is due a written notice stating the amount of the tax due,
the date when the same shall become delinquent, a schedule of the penalties which will accrue
after delinquency, that unless such taxes are paid on or before the fifteenth day of October of
that year the taxes will be placed in the hands of the sheriff for collection, and that in January of
the next year the list of unpaid delinquent personal property taxes will be published in the official
newspaper in the county.