N.D.C.C. § 57-22-04 — Distraint - Notice of sale - Sale - Surplus

Whenever personal property taxes are collected by distraint, the sheriff shall take the
specific property distrained into possession, and immediately shall proceed to advertise the
same by posting notices in three public places in the district or municipality where such property
is taken, stating the time when and the place where the property will be sold, and the amount of
the delinquent tax with penalties. If the taxes for which said property is distrained, with penalties
and cost, are not paid before the day appointed for such sale, which may not be less than ten
days after the taking of such property, the sheriff or the sheriff's deputy shall proceed, at public
auction, to sell the property, or so much thereof as is sufficient to pay the taxes and the
penalties and costs of distress and sale, and any surplus arising from the sale must be disposed
of as in the case of the sale of mortgaged personal property.