§ 21-02-06 — Certifying amount of uncollected taxes

The county auditor, upon request of the officers of a political subdivision, shall certify to
them the amount of uncollected taxes remaining upon the tax lists to the credit of the political
subdivision on the last day of the preceding month, and annually shall certify such information to
the clerk of each township on February fifteenth, to the auditor of each city on September tenth,
and to the business manager of each school district on July tenth. The county auditor also shall
certify to the clerk, auditor, business manager, or secretary, or equivalent officer, of each political
subdivision, at the time of making the monthly apportionment of funds, the amount of cash
collections apportioned for that month to the political subdivision and the amount derived from
levies of each tax year.