Title 57, Taxation

Whenever personal property taxes are collected by distraint, the sheriff shall take the specific property distrained into possession, and immediately shall proceed to advertise the same by posting notices in three public places in the district or municipality where such property …

No personal property is exempt from distraint and sale for the payment of personal property taxes, except personal property consisting of household furniture, wearing apparel, and necessary provisions belonging to the head of a family, to the value of one hundred dollars.

If a taxpayer charged with a personal property tax has not sufficient property which the sheriff can find to distrain to pay such tax, but has moneys or credits due the taxpayer or coming to the taxpayer from any person, corporation, limited liability company, governmental agency…

Upon receiving payment of any personal property tax, the sheriff shall make four copies of a receipt therefor, which must contain the information required by section 57-22-03 to be given to the sheriff by the county treasurer and the amount of taxes and interest and penalty colle…

On the first day of each month after the sheriff receives the delinquent personal property tax list from the county treasurer, the sheriff shall make out and file with the county treasurer a statement of the personal property taxes collected by the sheriff during the preceding mo…

The sheriff, on or before January first of each year, also shall file with the county auditor a full and complete list of uncollected taxes and shall append to such list the sheriff's affidavit, or the affidavit of the sheriff's deputy, stating that the sheriff has made diligent …

At its regular meeting in January of each year, the board of county commissioners shall examine the sheriff's report on personal property taxes and compare the same with the tax lists of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is satis…

The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notic…

Personal property taxes, for the purpose of distraint, are a lien upon all the personal property in possession of the person assessed from and after the date when the assessment is made.

No security interest in or other lien upon personal property is foreclosed by the sale of such property unless the secured party, the secured party's agent or attorney, or the editor or publisher of the printing concern or company which prints such foreclosure notice, at least fi…

Upon receipt of the notice of foreclosure of a security interest in or other lien upon personal property, the county treasurer shall ascertain whether the owner of such personal property has paid the taxes levied against the owner and if the county treasurer finds that such taxes…

Any person who removes from this state, or disposes of any personal property which has been assessed for personal property taxes, with intent to avoid the payment of such taxes and without paying the same, is guilty of a class A misdemeanor.

If a township, city, or county officer learns or believes that there is danger that personal property which has been assessed and upon which any personal property taxes are due or will be due, will be sold, or removed from the county, without payment of the taxes and without leav…

Any person owing personal property taxes is liable civilly to the purchaser of any property assessed therefor, but the property purchased or transferred is liable in the hands of the purchaser for such taxes if it can be shown that the property transferred was assessed individual…

If personal property has been sold or transferred under a conditional sale contract, the owner, holder, or assignee of such contract may not attach nor repossess such property nor acquire it by bill of sale, on account of the cancellation or foreclosure of such contract, until th…

Taxes upon a stock of goods or merchandise of any nature, and upon furniture and fixtures in any type of business or industry, continue to constitute a lien thereon when sold in bulk, and may be collected from the owner or purchaser, who is liable personally therefor.

The state, and each county thereof, to the extent of the amount of taxes assessed and levied against particular personal property and property included in the same class, as disclosed by the statutory assessment list, has a lien upon such property prior to all other liens on or a…

Personal property taxes must be made a lien upon real estate of the tax debtor as follows: 1. At its January meeting in each year, the board of county commissioners shall declare by resolution that all unpaid and uncanceled personal property taxes, from and after the date of the …

It is the duty of the assessor, upon discovery of any personal property in the county, belonging to transients or nonresidents, the taxes upon which cannot in the assessor's opinion be made a lien upon sufficient real property, or upon discovery of personal property within the co…

The county treasurer must collect the taxes on all personal property, and in the case provided in the preceding section, it is the duty of the treasurer immediately upon receipt of such report from the assessor to notify the person or persons against whom the tax is assessed that…

Collection of personal property taxes entered and extended as a lien on real estate may be enforced by foreclosure of tax lien. The lands to be foreclosed for personal property taxes entered and extended thereon must be designated by resolution of the board of county commissioner…

The lien of personal property taxes charged against real estate has priority over any judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such personal property taxes are entered against such real property, except that the lien for real estate…

Whenever it is deemed expedient by the board of county commissioners of any county to collect delinquent personal property taxes by action, the board has the power to institute an action in the name of the county for and on behalf of the county against the person charged with suc…

The sheriff or the sheriff's deputy must be allowed the same fees for making distraint and sale of goods and chattels for the payment of taxes as are allowed by law for making a levy and sale of personal property on execution, and travel fees must be allowed as determined by law.…

1. In any county where for any reason personal property taxes that have been delinquent more than one year remain unpaid and uncanceled, whether put into judgment or not, the board of county commissioners may contract with the sheriff of the county, or with any elector of the sta…

Any collector, other than the sheriff, with whom the county has contracted for the collection of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by the board of county commissioners, for the faithful discharge of the collector's duties …

Upon payment to the county treasurer of any personal property taxes for which judgment has been obtained, the treasurer shall deliver a certificate of the fact of payment to the clerk of the court. The clerk shall file the certificate and enter the satisfaction of the judgment in…

Upon the removal of a delinquent tax debtor from the county, collection must be made from the debtor in the manner following: 1. In case of the removal of any delinquent tax debtor from the county in which the debtor's personal property was taxed to any other county in this state…