North Dakota Century Code Title 57. Taxation § 57-45-08. Consolidated tax account

The office of management and budget may carry on the record of its office an account called the consolidated tax account with each county of the state in which must be listed, in appropriate columns, the taxes due the state for the years in which there are unpaid taxes five years old or older.  All taxes collected by the counties for the years included in such consolidated tax accounts must be reported as collections for such accounts and must be credited to the general fund of the state.