N.D.C.C. § 57-22-03 — List to be delivered to sheriff - Duties of sheriff

The county treasurer, on the fifteenth day of October, shall deliver the list of unpaid
delinquent personal property taxes to the sheriff of the county, who immediately shall proceed to
collect all such taxes, and if they are not paid upon demand, the sheriff shall distrain sufficient
goods and chattels belonging to the person charged with such taxes to pay the same with
penalties and costs. The list given to the sheriff must show the information contained in the
original tax list and must include the name and post -office address of the taxpayer, the taxing
district and school district in which the taxpayer resides, the valuation, the amount of
consolidated taxes, the amount of school per capita or other taxes, and the total tax.