Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-44-01 When levy may be made
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When for any reason the board of county commissioners of any county fails to make a proper levy of taxes upon the taxable real or personal property in the county, and when such levy for any reason has been adjudged invalid or void and has been ordered vacated or set aside upon an…
N.D.C.C. § 57-44-02 Notice of levy to be given
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Whenever the judgment vacating any county levy has become final, or within ten days thereafter, the county auditor shall give notice to the person owning or in possession of the property affected, or the person's agent or successor in interest, that a meeting will be held by the …
N.D.C.C. § 57-44-03 How tax computed and spread
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After the board of county commissioners has levied such tax, the county auditor shall apply the consolidated mill levy for the year for which such levy is made to the taxable valuation of property involved and shall spread the proper tax charges upon the tax list of the county.
N.D.C.C. § 57-44-04 Taxes spread on records
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The taxes levied pursuant to this chapter must be spread at the time provided by law for the extension of other real and personal property taxes upon all taxable property in the county involved, and they become due and delinquent together with the other general property taxes nex…