North Dakota Code § 11-09-20

Treasurer - Who to perform functions
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The functions imposed on county treasurers by general statutes shall be performed by or 
under the direction of:
1. The county manager in a county adopting a short form of county managership.
2. The director of finance in a county adopting a county manager form of government.
Each of such officers shall act as tax collector and county treasurer or shall appoint and have 
supervision over the person performing such duties.

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