N.D. Cent. Code § 61-24.5-14: County treasurer or city auditor to collect and remit district taxes - District fund established - Nonreverter - Disbursements

The treasurer of each county in which a mill levy has been certified shall collect the taxes, together with interest and penalty thereon, if any, in the same manner as the general taxes are collected, and shall pay over to the treasurer of the authority, on demand, all taxes, interest, and penalties so collected, and shall forthwith notify the secretary of the authority of such payment. Expenditures must be approved by the board of directors.