N.D. Cent. Code § 61-16.1-29: Extension of special assessments on tax lists - Collection - Payment to district

The county auditor of each county shall extend the special assessments certified to the county auditor on the tax list of the district for the current year and such assessments, with interest and penalties, if any, shall be collected by the county treasurer as general taxes are collected and shall be paid to the treasurer of the district.