North Dakota Code § 21-07-02

County treasurer to keep record of each separate municipal levy for sinking
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fund.
Each county treasurer, at the close of each month, shall make a permanent office record 
showing separately and distinctly the amount of each separate municipal levy for sinking fund 
purposes included in the taxes collected. Such record at all times must show the amount of 
each annual levy for each separate interest and sinking fund, as shown by the schedule 
delivered to the county treasurer by the county auditor, which has been collected by the county 
treasurer.

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