North Dakota Code § 21-02-08

Percentage of current taxes used to pay delinquent certificates of
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indebtedness.
If sufficient funds are not collected to retire outstanding certificates of indebtedness issued 
wholly or in part against revenues that consist of uncollected taxes within two months after their 
due date, there must be set aside monthly from current tax collections, exclusive of tax levies 
dedicated to the payment of principal of and interest on outstanding evidences of indebtedness, 
not less than ten percent of the amount of the collections until the past due certificates have 
been paid.

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