The treasurer shall give a receipt to the tenant for any rents paid pursuant to the order of the court, and the payment thereof and the receipt therefor constitutes a complete defense to a suit by any person for such rent.
Receipts a defense in action for rent
N.D.C.C. § 57-21-05 — under Collection of Rents for Payment of Taxes.
N.D.C.C. § 57-21-05