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N.D. Cent. Code § 11-27-07

Proceeds of sale of county property

The proceeds of the sale of county property shall be paid into the county treasury. Any amounts which may be due to the state or to any city or school district for taxes which have been levied previously against the property, or a just proportion thereof, shall be apportioned and placed to the credit of such taxing district, and the remainder of the proceeds shall go into the general fund of the county.

Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.