N.D. Cent. Code § 57-28-26: Disposition of rental revenue

All the net revenue from leases of property under this chapter and all federal payments for property acquired by the county by tax deed must be paid into the county treasury. On or before January tenth in each year, the county treasurer shall apportion these amounts received in the previous calendar year to the county, city, school district, township, or other taxing districts in which the property is located in the proportion that the previous year's general fund levy in the taxing district bears to the total of general fund levies of all taxing districts in which the property is located.