If, however, the real estate is sold by the sheriff at execution sale to a cash purchaser, the sheriff shall pay over to the clerk of the district court the proceeds of the sale to be disposed of in accordance with the order of the court.
Sale to cash purchaser at execution sale
N.D.C.C. § 32-31-07 — under Foreclosure of Tax Liens.
N.D.C.C. § 32-31-07