North Dakota Century Code Title 57. Taxation § 57-23-09. Procedure when refund is made

When any application for refund is granted, the county auditor shall issue and deliver to the applicant a warrant drawn on the county treasurer for the amount ordered refunded, and the county treasurer shall refund the same, and shall write opposite such tax in the treasurer's list the word “refund”, with the date and the number of the warrant. The amount so refunded must be charged to the state, county, city, township, school district, park district, or any other taxing district, which may have received any part of such money, in proportion to the levies for the year for which the tax was extended. The refund must include any penalties and interest previously paid on the portion of any tax abated or compromised.