N.D. Cent. Code § 23-24-11
The treasurer of each county in which a vector control district or a part of such district is situated shall collect all district taxes, together with penalty and interest thereon, if any, in the same manner as county taxes are collected and shall within twenty days after the close of each month pay to the treasurer of the district taxes collected during the preceding month and shall notify the secretary of the district of such payment. The district treasurer shall on or before the twentieth day of each month report to the chairman of the board the amount of money in the district treasury, the amount of receipts in the preceding month and items and amounts of expenditures. At each meeting of the board the treasurer shall submit to the board a statement of the district's finances. All collections received by the treasurer of the district must be deposited in the Bank of North Dakota or such other state or national bank in the state as the board shall direct to the credit of the district. No claim may be paid by the treasurer until approved by the board of commissioners and then only upon warrants signed by the chairman and countersigned by the treasurer of the board. All claims against the district must be verified in the same manner as claims against a county.
N.D.C.C. § 23-24-11