Title 57, Taxation

On or before June first in each year, the county auditor shall give notice of foreclosure of tax lien for all property for which two or more years have passed since the tax became due.

The tax lien foreclosure date is October first after the service of the notice of foreclosure.

Notice of foreclosure of tax lien must include: 1. The description of the property. 2. The amount of delinquent property taxes and special assessments, with penalties, interest, and foreclosure costs, for the tax year foreclosed. 3. The total amount required to satisfy the proper…

1. If the current assessment records show that a residential building is located on the property, the county auditor shall deliver the notice of foreclosure of tax lien to the sheriff who shall serve it or cause it to be served personally upon the owner, if known to be a resident…

The notice of foreclosure of tax lien which the county auditor is required to serve by certified mail must be substantially in the following form: NOTICE OF FORECLOSURE OF TAX LIEN To ________, the owner of the record title of the real estate hereinafter described, and to all mor…

The county auditor shall serve notice of foreclosure by publication as to all property for which notice is served upon the owner by certified mail. The notice may include any number of parcels of property and only one heading is necessary for the entire list. The notice must cont…

The notice of foreclosure of tax lien to be served by publication must be substantially in the following form: I, __________, county auditor, of ___________ County, North Dakota, give notice that the real estate hereinafter described has a lien for delinquent taxes against it for…

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the date of foreclosure shall: 1. Pass any interest of the owner, mortgagee, or lienholder in the property to the county. The interest acquired by the county is subject to the lien for ins…

After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county or, in cases in which the department of water resources has made an assessment against the property under section 61-03-21.3, the county auditor shall …

A tax deed must be substantially in the following form: TAX DEED This deed is made by _______ (name of county auditor), county auditor of _______ County, North Dakota, in the name of the state to _______ (name of county) County, as provided by the laws of the state of North Dakot…

All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter. The appraised price must be sufficient to cover all taxes, special assessments, homestead credit for special asse…

After an appraisal or reappraisal of property acquired by tax deed, the board of county commissioners shall set a date for hearing objections to the minimum sale price determined. At least ten days before the hearing, the county auditor shall mail to the auditor of any city, or t…

If dissatisfied with the determination of the board of county commissioners under section 57-28-11, the governing body of any taxing district may appeal to the district court under section 28-34-01. Appeals under this section must be heard by the court without a jury. The county …

The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.

Notice of the annual sale must include a description, any street address, and minimum sale price for each parcel of property to be sold. Notice must be given in both of the following manners: 1. By posting a notice at the county auditor's office at least fifteen days before the d…

The annual sale must be conducted in the following manner: 1. Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale. The sale may be made either for cash or one-fourth of the purchase price in …

The deed which the county shall execute and deliver to the purchaser must be substantially in the following form: COUNTY DEED This indenture made on __________, __________, between the county of ___________, North Dakota, party of the first part, and ____________, party of the se…

1. If the county continues to retain the property acquired by tax deed after the initial appraisal is conducted and the annual sale is held, the board may reappraise the value of the property at any time deemed necessary by the board. The reappraisal of the property must be compl…

The board of county commissioners may by resolution engage licensed real estate brokers to attempt to sell property not sold at the annual November sale. The resolution must authorize sale by way of nonexclusive listing agreements; describe the real property to be sold; provide a…

1. Any private sale of real property made between the annual November sales must be made upon the same terms and conditions as a sale may be made at the November sale, unless the board of county commissioners has had the property reappraised and has consented, by majority, to val…

The former owner; the former owner's executor or administrator; or any parent, spouse, or child of the former owner may repurchase any property forfeited to the county under tax deed proceedings, so long as the tax title to the property remains in the county. If any city has made…

A city that has purchased property or a county that has acquired a tax deed to property under this chapter is deemed to have marketable record title to the property if all of the following apply: 1. The county deed conveying the property has been recorded. 2. The city or county h…

All proceeds from the public or private sale of property under this chapter must be apportioned as regular tax payments are apportioned among and within taxing districts in which the property is located, as follows: 1. The county treasurer shall issue a regular tax receipt in the…

The board of county commissioners may sell property acquired by the county at tax sale or by foreclosure of tax lien more than ten years ago without further notice.

The board of county commissioners may lease any property acquired by the county by tax deed. A mineral lease in farmland acquired by the county by tax deed may not be entered until thirty days after giving the former owner or other interested party notice of the right to repurcha…

All leases of property under this chapter must be made subject to sale and limited to a term not exceeding five years. However, property may be leased for grazing purposes without being subject to sale for a term not exceeding ten years.

The board of county commissioners may not expend more than ten percent of the total lease revenue collected under this chapter for costs in connection with the supervision and collection of rentals. The board may authorize one or more of its members to act as the county land agen…

All the net revenue from leases of property under this chapter and all federal payments for property acquired by the county by tax deed must be paid into the county treasury. On or before January tenth in each year, the county treasurer shall apportion these amounts received in t…

The board of county commissioners may refuse to sell or lease any agricultural lands held by the county under a tax deed if the board finds that any of the following would result: 1. The use would seriously impair the fertility of the property or adjoining property due to wind or…

1. If property sold by the county under this chapter is sold for less than the total amount of the taxes due and the costs to improve salability of the property which were incurred by the county in cleanup, repairs, demolition, or other action necessary because of damage, neglect…