N.D.C.C. § 57-22-12 — Sheriff to retain tax lists

The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes
furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time
any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notices for
each succeeding year, the sheriff shall include any unpaid balances, with interest, penalty, and
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costs, with the new delinquent amount, which must be collected in the same manner as the
current delinquent tax.