North Dakota Code § 57-21-01

Application to district court
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At any time after any taxes or special assessments or any installment thereof, heretofore or 
hereafter levied and assessed upon any real property within this state, have been delinquent for 
more than twelve months, and remain due and unpaid, the county treasurer, if the said property 
produces rents, may petition, and, by direction of the board of county commissioners, shall 
petition, the district court, in the name of the county, for an order directed to the tenant or 
subtenant, if any, and to the owner of said property, directing that said rents be paid to the 
county treasurer.

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