N.D. Cent. Code § 57-65-15: Delinquent taxes - Sale of property

When any tax provided for in this chapter becomes delinquent, the tax commissioner shall issue warrants directed to the sheriff of any county where the tax is due, or any part of the tax accrued, for the collection of the tax, interest, and penalty. The sheriff to whom the warrant is directed shall proceed to levy upon the property, assets, and effects of the person liable for such tax and shall sell the same and make return upon execution. The state of North Dakota, through the tax commissioner, is authorized to make bids at any such sale to the amount of tax, penalty, and costs accrued.