N.D.C.C. § 57-45-04 — Tax commissioner to collect taxes when other officer neglects

When any tax assessed under the authority of the state, or any taxing subdivision thereof, is
due and unpaid, and any state or county officer whose duty it is to enforce the payment of such
tax, by the institution of legal proceedings or otherwise, neglects or refuses to take such action,
the state tax commissioner shall institute such legal or other proceedings as the commissioner
deems necessary for the enforcement of the payment of such taxes, or of the collection of the
same, with all penalties provided by law, by the distraint of property or otherwise, and for these
purposes the state tax commissioner may exercise any power conferred by law upon any state
or local officer. For the carrying out of the purposes of this section, the state tax commissioner
may employ such legal or other assistance as the commissioner deems necessary.