The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notices for each succeeding year, the sheriff shall include any unpaid balances, with interest, penalty, and costs, with the new delinquent amount, which must be collected in the same manner as the current delinquent tax.
N.D. Cent. Code § 57-22-12
Sheriff to retain tax lists
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.