N.D. Cent. Code § 57-22-30
Any collector, other than the sheriff, with whom the county has contracted for the collection of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by the board of county commissioners, for the faithful discharge of the collector's duties and for the payment to the county of all moneys collected. The collector, on the second day of each month, shall file with the county treasurer a verified report and account of the taxes collected by the collector the preceding month, showing the name of each person from whom taxes were collected and the amount collected and at the same time shall pay to the county treasurer the full amount collected. The expenses of such collection, whether made by the sheriff or other collector, according to the contract, must be borne pro rata by the state and every other political subdivision or municipality having an interest in the taxes collected and must be paid to the collector on order of the board of county commissioners.
N.D.C.C. § 57-22-30