North Dakota Code § 11-25-03

Redemption of warrants on which interest due - Duty of treasurer
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When the county treasurer shall redeem any county warrant or shall receive any warrant in 
payment of taxes on which any interest is due, the treasurer shall note on the warrant or order 
the amount of interest paid by the treasurer thereon. The treasurer shall enter in the treasurer's 
accounts the amount of interest paid distinct from the principal of the warrant or order. At the 
beginning of each month, the county treasurer shall furnish to the county auditor an itemized 
statement of all interest paid by the treasurer during the past month to enable the auditor to 
reconcile the auditor's records.

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