N.D.C.C. § 57-34-06 — Duties of county treasurer

The county treasurer shall allocate taxes received under this chapter to the state, the
county, and the various taxing districts within the county according to the proportion that taxes
paid by telecommunications carriers in locally assessed property taxes and taxes assessed
under chapter 57 -06 and this chapter in 1997 and received by the state, the county, and each
currently existing taxing district in the county bears to all taxes paid by telecommunications
carriers in locally assessed property taxes and taxes assessed under chapter 57 -06 and this
chapter in 1997 and received by the state, the county, and all taxing districts in the county.