N.D.C.C. § 57-45-08 — Consolidated tax account

The office of management and budget may carry on the record of its office an account
called the consolidated tax account with each county of the state in which must be listed, in
appropriate columns, the taxes due the state for the years in which there are unpaid taxes five
years old or older. All taxes collected by the counties for the years included in such consolidated
tax accounts must be reported as collections for such accounts and must be credited to the
general fund of the state.