N.D.C.C. § 57-22-08 — Sheriff to file statement with and pay collections to county treasurer

On the first day of each month after the sheriff receives the delinquent personal property tax
list from the county treasurer, the sheriff shall make out and file with the county treasurer a
statement of the personal property taxes collected by the sheriff during the preceding month and
shall pay the same to the treasurer as shown by the statement of the personal property taxes
collected, giving each receipt number, the name of the taxpayer, the year assessed, the amount
of the tax, and the amount of penalty and interest collected thereon. The sheriff shall pay to the
county treasurer all personal property taxes collected as shown by the sheriff's said statement at
the time of delivering said statement to the county treasurer.