North Dakota Code § 58-08-04

Treasurer to keep account of receipts and disbursements - Deliver books,
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property, and moneys to successor.
Each township treasurer shall keep, in a book provided for that purpose at the expense of 
the township, a true account of all moneys which the township treasurer receives or disburses 
by virtue of that office. The township treasurer shall present such account, with the treasurer's 
vouchers, to the board of township supervisors at its meeting on the second Tuesday in March 
for adjustment. On demand, the township treasurer shall deliver to the person's successor in 
office all books and property belonging to the township treasurer's office and the balance of all 
moneys in that person's hands as treasurer.

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