N.D.C.C. § 57-22-30 — Bond and reports of collectors

Any collector, other than the sheriff, with whom the county has contracted for the collection
of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by
the board of county commissioners, for the faithful discharge of the collector's duties and for the
payment to the county of all moneys collected. The collector, on the second day of each month,
shall file with the county treasurer a verified report and account of the taxes collected by the
collector the preceding month, showing the name of each person from whom taxes were
collected and the amount collected and at the same time shall pay to the county treasurer the
full amount collected. The expenses of such collection, whether made by the sheriff or other
collector, according to the contract, must be borne pro rata by the state and every other political
subdivision or municipality having an interest in the taxes collected and must be paid to the
collector on order of the board of county commissioners.