North Dakota Code § 11-27-07

Proceeds of sale of county property
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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.

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