Whenever the payments of rents result in the payment of any year's taxes or special assessments, with penalties, interest, and costs thereto attached, the county treasurer shall issue a receipt for such year's tax or special assessment in the usual manner. In like manner, the county auditor shall issue a certificate of redemption for any taxes or special assessments which have been sold.
Tax and special assessment receipts
N.D.C.C. § 57-21-09 — under Collection of Rents for Payment of Taxes.
N.D.C.C. § 57-21-09