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The county auditor shall keep a record in which must be entered, as to each certificate of indebtedness issued by a political subdivision and certified to by the county auditor as provided in section 21-02-03, the same information as required for the recording of bonds in section 21-03-23. Upon presentment and payment in full by a political subdivision of a certificate of indebtedness which has been recorded by the county auditor pursuant to this section, the political subdivision must provide the county auditor with a certificate of redemption for the certificate, which must be recorded by the county auditor.
Cite this article: FindLaw.com - North Dakota Century Code Title 21. Governmental Finance § 21-02-05. Record of certificates of indebtedness issued against levied and uncollected taxes - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-21-governmental-finance/nd-cent-code-sect-21-02-05/
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