Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-45-01 Taxes paid by occupant or tenant
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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
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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. § 57-45-03 Tax commissioner to furnish list of lands added to or taken from tax rolls
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Repealed by S.L. 2005, ch. 545, § 10.
N.D.C.C. § 57-45-04 Tax commissioner to collect taxes when other officer neglects
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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
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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…
N.D.C.C. § 57-45-06 Suits against officers defended at expense of county
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Whenever civil action is brought against any county treasurer, county auditor, or township, or district officer for performing or attempting to perform any duty authorized or decreed by any statute of this state for collection of the public revenue, such officer, in the discretio…
N.D.C.C. § 57-45-08 Consolidated tax account
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The office of management and budget may carry on the record of its office an account called the consolidated tax account with each county of the state in which must be listed, in appropriate columns, the taxes due the state for the years in which there are unpaid taxes five years…
N.D.C.C. § 57-45-09 Submission to county commissioners prerequisite to actions
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No action may be brought in the courts of this state to annul any taxes or tax assessments, except special assessments for public improvements, or to recover back taxes erroneously paid, or any part thereof, until the same first has been submitted to the board of county commissio…
N.D.C.C. § 57-45-10 Tender of taxes
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Whenever any action is brought to test the validity of any deed issued and delivered by the county to the purchaser of lands acquired through tax deed proceedings, the court may not proceed with the trial of such action until the party assailing the validity of such deed, within …
N.D.C.C. § 57-45-11 Limitation of action against tax deed
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Any person having or claiming title to or a lien or encumbrance upon any land, whether in that person's possession or the possession of another, or vacant or unoccupied, may commence and maintain an action against any person, county, or state claiming any title to or interest in …
N.D.C.C. § 57-45-12 Procedure when taxes or tax lien foreclosures are declared invalid
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When any foreclosure of land for taxes is adjudged to be void, the judgment must state the reason why it is void. In all such cases, and in cases when by the mistake or wrongful act of the county treasurer or auditor, land has been foreclosed upon which no taxes were due, and in …
N.D.C.C. § 57-45-13 Supplemental proceedings to enforce collection of state taxes
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When any tax required by law to be paid to the state has been assessed, certified, and demanded and is delinquent and remains unpaid, the officer of the state charged with the enforcement of the payment or collection of the same, within ten days after such demand, shall notify th…
N.D.C.C. § 57-45-14 When tax may be held invalid
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An assessment or tax based thereon may not be held invalid if it is possible to determine definitely what property was assessed, the valuation fixed by the assessor, and the rate or amount of tax levied, nor may it be held invalid for any defect in form, if the person or property…
N.D.C.C. § 57-45-15 Fraudulent tax receipts - Penalty
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Repealed by S.L. 1975, ch. 106, § 673.