North Dakota Century Code Title 40. Municipal Government § 40-29-09. City auditor to deliver assessment rolls to county auditor--Extension--Collection

The city auditor shall deliver to the county auditor a duplicate of all assessment rolls containing assessments made under the provisions of this chapter, and the county auditor shall extend the assessments in the proper column against the property assessed. Each assessment shall be collected and the payment thereof enforced as county and state taxes are collected and enforced. When collected, the assessment shall be paid over by the county treasurer to the city auditor in the same manner as other taxes.