N.D. Cent. Code § 57-20-12
When any person desiring to pay any taxes due and unpaid presents a warrant on the road fund of that person's road district, in payment of such taxes as it may be applied to, which shall exceed the amount that the treasurer is authorized to receive in such warrants in payment of such taxes, the treasurer shall endorse on the back of such warrant in part payment the amount the treasurer is authorized by law to receive and shall date the same. The treasurer shall take two receipts from the holder thereof for the amount so endorsed and paid, showing the date of the endorsement, a full description of such warrant, including the date thereof, to whom issued, the amount for which it was given, and all the endorsements, including registration, if registered. On the day the receipts are received, the county treasurer shall file one receipt with the county auditor and shall retain the other as the treasurer's voucher.
N.D.C.C. § 57-20-12