Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

North Dakota Statutes, Title 57

™

Your Policy Risk Impact Agent

North Dakota/Statutes

← All North Dakota coverage

Title 57, Taxation

108 chapters · 1,108 sections in this title.

All chapters in Title 571,108 Ch 57-38, Income Tax89 Ch 57-15, Tax Levies and Limitations68 Ch 57-39.2, Sales Tax63 Ch 57-02, General Property Assessment47 Ch 57-43.1, Motor Vehicle Fuels and Importer for…42 Ch 57-39.4, Streamlined Sales and Use Tax Agreement40 Ch 57-43.2, Special Fuels and Importer for Use Taxes37 Ch 57-36, Tobacco Products Tax Law35 Ch 57-06, Assessment and Taxation of Public Ut…32 Ch 57-22, Collection of Delinquent Personal Pr…32 Ch 57-28, Rights of County When Lands Not Redeemed30 Ch 57-20, Payment and Collection of Taxes29 Ch 57-43.3, Aviation Fuel Tax27 Ch 57-51, Oil and Gas Gross Production Tax26

12 sections·Filtered byTitle 57✕Ch 57-21✕

N.D.C.C. § 57-21-01 Application to district court
0.6K chars
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
0.8K chars
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
0.8K chars
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
0.5K chars
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

0.2K chars

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

0.5K chars

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

0.5K chars

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. § 57-21-08 Vacation of order requiring payment of rents for taxes and special assessment

0.5K chars

Whenever the delinquent and current taxes and special assessments, including penalty and interest, and the costs and expenses of the proceeding, have been fully satisfied out of the rents, property, and crops as provided in this chapter, the treasurer shall apply to the court for…

N.D.C.C. § 57-21-09 Tax and special assessment receipts

0.4K chars

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

0.2K chars

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

0.2K chars

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

0.2K chars

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.