Each year in which the levy provided for in section 18-11-10 is made, immediately after April first and September first the proceeds of the levy, together with any interest and penalties collected thereon, must be forwarded by the county treasurer to the city auditor, and after certification by the city auditor, the city auditor shall pay over those amounts to the secretary-treasurer of the firefighters relief association.
N.D.C.C. § 18-11-11