N.D. Cent. Code § 57-22-08
On the first day of each month after the sheriff receives the delinquent personal property tax list from the county treasurer, the sheriff shall make out and file with the county treasurer a statement of the personal property taxes collected by the sheriff during the preceding month and shall pay the same to the treasurer as shown by the statement of the personal property taxes collected, giving each receipt number, the name of the taxpayer, the year assessed, the amount of the tax, and the amount of penalty and interest collected thereon. The sheriff shall pay to the county treasurer all personal property taxes collected as shown by the sheriff's said statement at the time of delivering said statement to the county treasurer.
N.D.C.C. § 57-22-08