North Dakota Century Code Title 21. Governmental Finance § 21-03-24. Destruction of bonds not sold within three years

All bonds authorized pursuant to this chapter which are not delivered to the purchaser and paid for within three years of their date must be canceled. The registering and certifying officer, in the presence of at least two electors of the municipality which authorized their issuance, shall destroy such bonds by the burning thereof, and with such witnesses shall make and file in the records of that officer's office an affidavit as to the bonds so destroyed and the time and place of such destruction. The officer also shall make a record thereof in a proper book of record in that officer's office. A copy of such affidavit must be filed with the auditor or secretary of the municipality which authorized their issuance.