N.D. Cent. Code § 57-22-25: Fees of sheriff for distraint

The sheriff or the sheriff's deputy must be allowed the same fees for making distraint and sale of goods and chattels for the payment of taxes as are allowed by law for making a levy and sale of personal property on execution, and travel fees must be allowed as determined by law. Such fees and mileage must be added to any tax and collected by the sheriff, and when presenting a statement and bill for such fees and mileage a full and complete description of the route traveled must be given. In no case may mileage be charged more than once from the county seat of the county in which the services required are performed.