N.D.C.C. § 57-22-02.1 — County auditor to maintain record of delinquent personal property taxes

The county auditor, upon receiving a list of the delinquent personal property taxes as
required by law, shall cause the same to be entered in individual accounts by taxpayers in a
record to be kept in the county auditor's office. Such record must show the names of delinquent
taxpayers alphabetically arranged, the amount of the tax of each, for what year or years, and all
other information as shown on the original tax list. Subsequent payments must be posted from
duplicate copies of tax receipts transmitted by the treasurer and sheriff.