Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-25-01 Application for division of property for satisfaction of tax lien
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In case a mortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property, affects only a part of the real estate taxed as a unit, any person interested therein may petition the county auditor that the person be permitted to pay taxes and satis…
N.D.C.C. § 57-25-02 Appeal to board of county commissioners
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If any interested person is dissatisfied with the determination of the county auditor as provided in section 57-25-01, the person, within five days after such hearing and determination, shall file with the auditor a written request that the matter be considered by the board of co…
N.D.C.C. § 57-25-03 Appeal to district court
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Any person dissatisfied with the order and determination of the board of county commissioners may appeal to the district court in accordance with the procedure provided in section 28-34-01.
N.D.C.C. § 57-25-04 Tax deed proceedings to be stayed
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When any person files with the county auditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed thereon and all proceedings preliminary t…
N.D.C.C. § 57-25-05 Procedure on payment of tax or satisfaction of tax lien of portion of tract
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Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.