North Dakota Code § 21-02-06

Certifying amount of uncollected taxes
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The county auditor, upon request of the officers of a political subdivision, shall certify to 
them the amount of uncollected taxes remaining upon the tax lists to the credit of the political 
subdivision on the last day of the preceding month, and annually shall certify such information to 
the clerk of each township on February fifteenth, to the auditor of each city on September tenth, 
and to the business manager of each school district on July tenth. The county auditor also shall 
certify to the clerk, auditor, business manager, or secretary, or equivalent officer, of each political 
subdivision, at the time of making the monthly apportionment of funds, the amount of cash 
collections apportioned for that month to the political subdivision and the amount derived from 
levies of each tax year.

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