N.D. Cent. Code § 57-20-06
On or before December tenth in each year, the county auditor shall deliver the tax lists of the several districts of the county to the county treasurer, taking the treasurer's receipt therefor. Such lists are authority for the county treasurer to receive and collect taxes therein levied. The county auditor, immediately upon delivering such lists to the county treasurer, shall charge such treasurer with the amount of the lists delivered to the treasurer, as shown in the recapitulation thereof in a book prepared for that purpose, and the county auditor also shall charge the county treasurer in such tax list account with all additional assessments made after such lists are delivered and shall credit the treasurer with all amounts collected thereon and such other amounts as may be deducted lawfully from such lists.
N.D.C.C. § 57-20-06