Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-21-01 Application to district court
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At any time after any taxes or special assessments or any installment thereof, heretofore or hereafter levied and assessed upon any real property within this state, have been delinquent for more than twelve months, and remain due and unpaid, the county treasurer, if the said prop…
N.D.C.C. § 57-21-02 Notice to be given
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A copy of the petition prescribed by section 57-21-01, and a notice of hearing thereon, must be served upon the tenant and upon the owner of the real property in the manner provided by law for the service of a summons in district court, or, upon order of the court endorsed upon t…
N.D.C.C. § 57-21-03 Order of court
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After hearing, the court may issue an order directing the tenant to pay to the county treasurer all rents payable under the terms of the lease of the property, either due or to become due, and also directing the county treasurer to apply the said payments of rent to the delinquen…
N.D.C.C. § 57-21-04 Duty of tenant and owner
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A tenant, pursuant to an order made as provided in section 57-21-03, shall pay to the county treasurer all of the rent for the property described in such order, and if the owner reserves title to property as security for rent, the tenant or owner shall pay said taxes and special …
N.D.C.C. § 57-21-05 Receipts a defense in action for rent
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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.
N.D.C.C. § 57-21-06 Appeal
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The owner of any property described in a petition made as provided in section 57-21-01 has the right to appeal to the supreme court of this state from any order issued by the district court under the provisions of this chapter. Pending the final determination of such appeal, the …
N.D.C.C. § 57-21-07 Priority of liens and assignments
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The payment of the rents provided for in the order of the court has precedence over and must be paid prior to any subsequent assignment of such rents, or lien upon such rents, and no part of such rents is exempt from the payments required under this chapter. The payment of the re…
N.D.C.C. § 57-21-09 Tax and special assessment receipts
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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 cou…
N.D.C.C. § 57-21-10 Payments under protest
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Nothing in this chapter may be construed to prevent any taxpayer from exercising the right provided by law as to the payment of taxes or special assessments under protest.
N.D.C.C. § 57-21-11 State's attorney to represent county
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The state's attorney, in the county where proceedings under this chapter lie, shall prepare the necessary papers in connection with the proceedings and shall appear at any hearing in said matter as counsel for the county and treasurer.
N.D.C.C. § 57-21-12 Remedy cumulative
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The remedy provided in this chapter is in addition to any other remedy which may be provided by law for the collection of taxes or special assessments levied and assessed against real property.