N.D.C.C. § 57-22-11 — Cancellation of uncollectible taxes

At its regular meeting in January of each year, the board of county commissioners shall
examine the sheriff's report on personal property taxes and compare the same with the tax lists
of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is
satisfied cannot be collected. The items of tax so canceled must be noted on the tax lists of the
treasurer and auditor . The auditor forthwith shall make a report to the sheriff of the tax items
canceled and the same must be credited to the county.