N.D. Cent. Code § 57-22-09: Sheriff to file annual report with county auditor

The sheriff, on or before January first of each year, also shall file with the county auditor a full and complete list of uncollected taxes and shall append to such list the sheriff's affidavit, or the affidavit of the sheriff's deputy, stating that the sheriff has made diligent search and inquiry for goods and chattels out of which to make collection of the taxes remaining uncollected, and that the sheriff is unable to collect the same. In case of the removal of any delinquent taxpayer, the sheriff shall note on the margin of the list the place to which the delinquent taxpayer has moved, with the date of removal, if the sheriff can ascertain such facts.