N.D. Cent. Code § 57-22-11

At its regular meeting in January of each year, the board of county commissioners shall examine the sheriff's report on personal property taxes and compare the same with the tax lists of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is satisfied cannot be collected. The items of tax so canceled must be noted on the tax lists of the treasurer and auditor. The auditor forthwith shall make a report to the sheriff of the tax items canceled and the same must be credited to the county.