N.D. Cent. Code § 40-01-17: County treasurers' duties relating to municipality located in more than one county

If a municipality contains territory located in more than one county, the county treasurer of each county in which such municipality is located shall perform the same duties in relation to all property returned as assessed by the municipality in the county of which the treasurer is an officer as the treasurer performs with relation to property situated in a municipality wholly within such county.