N.D. Cent. Code § 40-40-13
Current through the 2023 Legislative Sessions
The county treasurer shall collect all municipal taxes, together with the interest and penalties thereon, if any, in the same manner as the general taxes are collected, and shall pay over to the city auditor, on or before the tenth working day of each calendar month, all taxes so collected during the preceding month, with interest and penalties collected thereon.
N.D.C.C. § 40-40-13