The lessee, or the lessee's assigns and successors in interest, may pay all bonuses, rentals, and royalties due under any oil and gas lease on lands subject to delinquent taxes or to taxes adjusted by contract, to the lessor, or the lessor's assigns or successors in interest, until such time as a tax deed describing such land is executed and delivered to the county. Upon the execution and delivery of a tax deed sufficient to constitute color of title in the county and upon the confirmation, approval, and adoption of the oil and gas lease by the county either with or without additional provisions, the lessee shall pay all rentals and royalties to the county as long as the county continues to hold the land. The amounts received by the county as bonuses, rentals, or royalties must be credited upon the tax charges against the property.
N.D.C.C. § 38-09-09