North Dakota § 11-13-04 Auditor is chief financial officer of county - To keep account with treasurer

North Dakota Statutes

§ 11-13-04 — Auditor is chief financial officer of county - To keep account with treasurer

North Dakota § 11-13-04

Title 11Counties

Ch. 11-13County Auditor

This text of North Dakota § 11-13-04 (Auditor is chief financial officer of county - To keep account with treasurer) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 11-13-04 (2026).

Text

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 treasure

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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.