The county treasurer shall attend the execution sale held pursuant to the decree in any action to foreclose a tax lien in which the county is plaintiff, and if there are no other bidders offering the amount of the judgment plus interest and accrued and accruing costs, the county treasurer shall bid such amount in the name of the county and the sheriff shall sell the same to the county, but the county shall not be required to pay any cash upon such sale.
N.D.C.C. § 32-31-05