North Dakota § 11-14-08 - Duties of the county treasurer - Annual settlement
Full text of North Dakota North Dakota Century Code § 11-14-08 — Duties of the county treasurer - Annual settlement, with citation guidance and answers to common questions.
§ 11-14-08. Duties of the county treasurer - Annual settlement
The county treasurer shall keep a just and true account of the receipts and expenditures of all tax moneys which shall come into the treasurer's hands by virtue of the treasurer's office, in books or records to be kept by the treasurer for that purpose. Such books or records shall be open at all times for inspection by the board of county commissioners or any member thereof, by all county and state officers, and by any taxpayer or a taxpayer's legal representative. On the tenth day of November of each year, the county treasurer shall make an annual settlement or accounting for the collection of current taxes and for that purpose the treasurer shall exhibit to the auditor the treasurer's books, moneys, accounts, and all vouchers relating to the same to be audited or verified. The county treasurer shall be charged with the amount of the original tax list, the additional taxes assessed, and penalties and interest collected to date of settlement, and shall be credited with the amount of cash collected, abatements, erroneous assessments, canceled taxes, discounts, and a total of the delinquent taxes outstanding. The county treasurer, at the time of the settlement, shall furnish the county auditor with a list of delinquent real estate taxes outstanding and a list of delinquent personal property taxes outstanding in sufficient detail to permit the auditor to complete the auditor's records.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 11-14-08
What does North Dakota Century Code § 11-14-08 cover?
Section 11-14-08 ("Duties of the county treasurer - Annual settlement") is part of the North Dakota Century Code, the codified statutory law of North Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Dakota § 11-14-08?
A common citation format is "North Dakota Century Code § 11-14-08" (North Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Dakota official source linked on this page or consult a licensed North Dakota attorney.
How does North Dakota § 11-14-08 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Dakota.