108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-45-01 Taxes paid by occupant or tenant
0.6K chars
If any tax on any real estate is paid by or collected from any occupant or tenant or any other person, and such tax, by agreement or otherwise, ought to have been paid by the owner, lessor, or some other party in interest, such occupant, tenant, or other person may recover by act…
N.D.C.C. § 57-45-02 Taxes paid by mortgagees or others having liens
0.6K chars
Any person who has a lien by mortgage or otherwise upon any real property that has been sold for taxes or on which the taxes have not been paid, may redeem from such sale, or may pay such taxes and the interest, penalty, and costs thereon, and the receipt of the county treasurer …
N.D.C.C. § 57-45-04 Tax commissioner to collect taxes when other officer neglects
0.8K chars
When any tax assessed under the authority of the state, or any taxing subdivision thereof, is due and unpaid, and any state or county officer whose duty it is to enforce the payment of such tax, by the institution of legal proceedings or otherwise, neglects or refuses to take suc…
N.D.C.C. § 57-45-05 Officer's refusal to perform duty - Penalty
0.9K chars
Every officer or employee of any political subdivision of this state who in any case knowingly refuses to perform any duty enjoined upon the officer or employee by any provision in this title, or who consents to or connives at any evasion of the provisions of this title whereby a…