N.D.C.C. § 57-22-02 — Treasurer to make list of delinquent taxes - Notice by mail

On or before the first day of September in each year, the county treasurer shall make out a
list of the unpaid delinquent personal property taxes, in the order in which they appear on the
tax list, and, on or before the fifteenth day of September thereafter, shall notify each of the
delinquents by mail 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.