N.D. Cent. Code § 11-25-03: Redemption of warrants on which interest due - Duty of treasurer

When the county treasurer shall redeem any county warrant or shall receive any warrant in payment of taxes on which any interest is due, the treasurer shall note on the warrant or order the amount of interest paid by the treasurer thereon. The treasurer shall enter in the treasurer's accounts the amount of interest paid distinct from the principal of the warrant or order. At the beginning of each month, the county treasurer shall furnish to the county auditor an itemized statement of all interest paid by the treasurer during the past month to enable the auditor to reconcile the auditor's records.