N.D. Cent. Code § 11-14-08
The county treasurer shall keep a just and true account of the receipts and expenditures of all tax moneys which shall come into the treasurer's hands by virtue of the treasurer's office, in books or records to be kept by the treasurer for that purpose. Such books or records shall be open at all times for inspection by the board of county commissioners or any member thereof, by all county and state officers, and by any taxpayer or a taxpayer's legal representative. On the tenth day of November of each year, the county treasurer shall make an annual settlement or accounting for the collection of current taxes and for that purpose the treasurer shall exhibit to the auditor the treasurer's books, moneys, accounts, and all vouchers relating to the same to be audited or verified. The county treasurer shall be charged with the amount of the original tax list, the additional taxes assessed, and penalties and interest collected to date of settlement, and shall be credited with the amount of cash collected, abatements, erroneous assessments, canceled taxes, discounts, and a total of the delinquent taxes outstanding. The county treasurer, at the time of the settlement, shall furnish the county auditor with a list of delinquent real estate taxes outstanding and a list of delinquent personal property taxes outstanding in sufficient detail to permit the auditor to complete the auditor's records.
N.D.C.C. § 11-14-08