North Dakota Century Code

Chapter 57-20

Payment and Collection of Taxes

Section Section Name
57-20-01 Real and personal property taxes ‑ When due and delinquent ‑ Penalties
57-20-01.1 Extension of due date for property taxes when county treasurer's office is closed
57-20-01.2 Penalty and interest waiver
57-20-02 Tax list made out by county auditor
57-20-03 Form of tax list
57-20-04 Abstract of tax list to be sent to tax commissioner ‑ Reports
57-20-05 Certificate of county auditor to tax list
57-20-06 Tax lists delivered to treasurer
57-20-07 County treasurer to be collector of taxes
57-20-07.1 County treasurer to mail real estate tax statement ‑ Contents of statement
57-20-07.2 State-paid property tax relief credit
57-20-07.3 Centrally assessed company credit against payments in lieu of taxes
57-20-08 Tax receipts filed with county auditor ‑ Copies retained and filed numerically by county treasurer
57-20-09 Discount for early payment of tax
57-20-10 Installment payments of real estate tax
57-20-11 County warrants receivable for taxes
57-20-12 Endorsement of road warrants
57-20-13 Negotiable paper may be accepted for taxes and fees
57-20-14 Acceptance subject to payment
57-20-15 Deposit and refund
57-20-16 Cancellation on nonpayment of paper
57-20-17 Notice of cancellation
57-20-18 Refund to balance books
57-20-19 Right to pay up contracts for taxes
57-20-20 Payment of tax under protest ‑ Determination of uncontested amount
57-20-21 Segregation of contested amount of taxes paid under protest
57-20-21.1 Priority for delinquent taxes
57-20-22 Disposition of penalty and interest
57-20-23 County responsible for collecting and transmitting state taxes
57-20-24 Warrants to be drawn for money due owners
57-20-25 County treasurer to transmit delinquent list to auditor
57-20-26 Treasurer to give notice of tax lien by mail
57-20-27 Mistake in name of owner does not invalidate tax lien
57-20-28 Collection of real estate taxes on leasehold or other possessory interest