N.D. Cent. Code § 11-13-04
This is the official text of N.D. Cent. Code § 11-13-04, part of North Dakota’s Cent. Code — part of the compiled statutory law of North Dakota, published by the state as "Cent. Code." Browse the sections below, each linked to its official government source.
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11-13-04. Auditor is chief financial officer of county - To keep account with treasurer
Official statutory text
11-13-04. Auditor is chief financial officer of county - To keep account with treasurer
The county auditor shall be the chief financial officer of the county and shall keep complete
and detailed records of all financial transactions of the county, charging the treasurer with the
amount of all property taxes assessed and levied by the state and by any taxing subdivision,
together with all interest, penalties, and other costs turned over to the auditor by the auditor's
predecessor. In determining the treasurer's responsibility for collections, the county auditor shall
credit the treasurer with all tax payments, cash discounts allowed, abatements, the amount of
uncollected taxes delivered to the treasurer's successor in office, or other credits as provided by
law. The county auditor shall charge the treasurer with all moneys collected by the treasurer or
received by the treasurer in the treasurer's official capacity and shall credit the treasurer with all
payments by warrant or as otherwise provided by law and with all moneys delivered to the
treasurer's successor in office.
The county auditor shall be the chief financial officer of the county and shall keep complete
and detailed records of all financial transactions of the county, charging the treasurer with the
amount of all property taxes assessed and levied by the state and by any taxing subdivision,
together with all interest, penalties, and other costs turned over to the auditor by the auditor's
predecessor. In determining the treasurer's responsibility for collections, the county auditor shall
credit the treasurer with all tax payments, cash discounts allowed, abatements, the amount of
uncollected taxes delivered to the treasurer's successor in office, or other credits as provided by
law. The county auditor shall charge the treasurer with all moneys collected by the treasurer or
received by the treasurer in the treasurer's official capacity and shall credit the treasurer with all
payments by warrant or as otherwise provided by law and with all moneys delivered to the
treasurer's successor in office.
Status: in_force · Read it on the official government site
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