Title 57 — Taxation

If collections from taxes levied for the current budget are insufficient to meet the requirements of the budget for teacher salaries, heat, light, and fuel, a majority of the school board may direct the school district business manager to draw on funds in the special reserve fund…

All real and personal property taxes and yearly installments of special assessment taxes become due on the first day of January following the year for which the taxes were levied. The first installment of real estate taxes, all personal property taxes, and yearly installments of …

Expired under S.L. 2007, ch. 510, § 5.

As soon as practicable after the taxes are levied, and after the levies of the several taxing districts within the county have been certified, the county auditor shall make out the tax lists according to the prescribed form to correspond with the assessment districts of the count…

The tax list must be made out to correspond with the assessment books with respect to ownership and description of property, with columns for the valuation and for the various items of tax included in the total amount of all taxes set down opposite such description of property. T…

1. The county auditor, on or before December thirty-first following the levy of the taxes, shall prepare and transmit to the tax commissioner a complete abstract of the tax list of the auditor's county. 2. In addition to the tax list required in subsection 1, the county auditor, …

Repealed by S.L. 2017, ch. 14, § 30.

On or before December tenth in each year, the county auditor shall deliver the tax lists of the several districts of the county to the county treasurer, taking the treasurer's receipt therefor. Such lists are authority for the county treasurer to receive and collect taxes therein…

The county treasurer must be the receiver and collector of all taxes extended upon the list, including the state levy and the levies of every other taxing district or municipality, and including special taxes for local improvements in municipalities, and all fines, forfeitures, o…

1. On or before December twenty-sixth of each year, the county treasurer shall mail a real estate tax statement to the owner of each parcel of real property at the owner's last-known address. The form of the real estate tax statement to be used in every county must be prescribed …

Repealed by S.L. 2017, ch. 341, §17.

1. The owner, operator, or lessee of transmission lines, for which payments in lieu of property taxes are assessed by the state board of equalization under section 57-06-17.3, is entitled to a credit against tax in the amount provided in subsection 3. The credit for each transmis…

Except as provided in section 57-20-21.1, the county treasurer shall allow a five percent discount to all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of real property in any one year in full on or before February fifteenth prior to the date …

Real estate taxes, either current or delinquent, may be paid in installments of not less than ten percent of the amount of the tax, plus penalty and interest if any, but each such installment in no event may be less than ten dollars. Credit must be given on the tax records for th…

The county treasurer shall receive in payment of taxes, county warrants on the several funds for which taxes may be levied, to the amount of the tax for such fund, without regard to priority of the numbers of the warrants, except when otherwise provided by law, and the county tre…

When any person desiring to pay any taxes due and unpaid presents a warrant on the road fund of that person's road district, in payment of such taxes as it may be applied to, which shall exceed the amount that the treasurer is authorized to receive in such warrants in payment of …

The county treasurer, and other officials charged with the duty of collecting public moneys, in their discretion, may accept bank checks, bank drafts, and express and post-office money orders in payment of any tax, assessment, fee, or license. Upon payment of taxes, the treasurer…

The acceptance of any check, draft, or money order in payment of any tax, fee, or license does not constitute payment until it has been duly honored and paid, and acceptance is subject to collection.

The county treasurer or other official, accepting checks, drafts, or money orders in payment of any tax, assessment, fee, or license, shall deposit the same in the manner provided by law. If thereafter any check, draft, or money order is returned unpaid to the bank with which it …

If, on the due presentment, any check, draft, or money order accepted in payment of any tax, fee, or license, for any reason, is not honored or paid, any record of payment or redemption that may have been made on any official record because of the acceptance of such check, draft,…

Whenever a cancellation of a credited payment has been made in accordance with section 57-20-16, the officer making such cancellation shall make a record thereof in a book to be kept by the officer for that purpose. The officer shall give notice by registered or certified mail to…

Whenever the collection as evidenced by the treasurer's receipt has been entered upon the treasurer's collection register, and the books have been closed for the month, so that the treasurer cannot void the receipts issued for any check, draft, or money order received in payment …

Any owner of real property who has entered into an extension contract under the provisions of chapter 240 of the 1937 Session Laws, or under chapter 227 of the 1939 Session Laws, if such contract is in force, has the right to discharge the interest in full upon that person's obli…

Any person against whom any tax is levied, or who may be required to pay the same, may pay such tax under protest to the county treasurer, by giving notice in writing to such treasurer at the time of payment, specifying the reasons for such protest, and thereafter, within sixty d…

Whenever taxes have been paid under protest, the county treasurer shall deduct the uncontested amount of the taxes paid under protest as determined under section 57-20-20 and keep the contested amount of the money thus paid and collected in a separate fund known as "taxes paid un…

When payment is made for any real or personal property taxes or special assessments, payments must be applied first to the oldest unpaid delinquent taxes or special assessments due, if any, shown to exist upon the property for which the tax payments are made, including any penalt…

All penalties on general taxes and interest on certificates of sale issued, or deemed to be issued to the county, or tax liens against the property belong to the county and become a part of the general fund or of any other fund as the county commissioners may direct, except penal…

Each county is responsible to the state for the full amount of the taxes levied for state purposes, except such amounts or taxes as have been canceled as uncollectible, or canceled or abated, as provided by law. If any county treasurer proves to be a defaulter, to any amount, of …

Repealed by S.L. 1999, ch. 503, § 47.

Repealed by S.L. 1999, ch. 503, § 47.

Between the first and fifteenth of November of each year, the county treasurer shall mail to each owner of any lot or tract of land for which taxes are delinquent a notice giving the legal description of that lot or tract and stating that the taxes are delinquent and constitute a…

A tax lien may not be considered invalid for the reason that the real estate has been charged in any name other than that of the rightful owner.

1. If any holder of a leasehold or other possessory interest in exempt real property neglects or refuses to pay any real estate taxes legally assessed and levied on that property at the time required by law for the payment of real property taxes, the taxes shall constitute a pers…

At any time after any taxes or special assessments or any installment thereof, heretofore or hereafter levied and assessed upon any real property within this state, have been delinquent for more than twelve months, and remain due and unpaid, the county treasurer, if the said prop…

A copy of the petition prescribed by section 57-21-01, and a notice of hearing thereon, must be served upon the tenant and upon the owner of the real property in the manner provided by law for the service of a summons in district court, or, upon order of the court endorsed upon t…

After hearing, the court may issue an order directing the tenant to pay to the county treasurer all rents payable under the terms of the lease of the property, either due or to become due, and also directing the county treasurer to apply the said payments of rent to the delinquen…

A tenant, pursuant to an order made as provided in section 57-21-03, shall pay to the county treasurer all of the rent for the property described in such order, and if the owner reserves title to property as security for rent, the tenant or owner shall pay said taxes and special …

The treasurer shall give a receipt to the tenant for any rents paid pursuant to the order of the court, and the payment thereof and the receipt therefor constitutes a complete defense to a suit by any person for such rent.

The owner of any property described in a petition made as provided in section 57-21-01 has the right to appeal to the supreme court of this state from any order issued by the district court under the provisions of this chapter. Pending the final determination of such appeal, the …

The payment of the rents provided for in the order of the court has precedence over and must be paid prior to any subsequent assignment of such rents, or lien upon such rents, and no part of such rents is exempt from the payments required under this chapter. The payment of the re…

Whenever the payments of rents result in the payment of any year's taxes or special assessments, with penalties, interest, and costs thereto attached, the county treasurer shall issue a receipt for such year's tax or special assessment in the usual manner. In like manner, the cou…

Nothing in this chapter may be construed to prevent any taxpayer from exercising the right provided by law as to the payment of taxes or special assessments under protest.

The state's attorney, in the county where proceedings under this chapter lie, shall prepare the necessary papers in connection with the proceedings and shall appear at any hearing in said matter as counsel for the county and treasurer.

The remedy provided in this chapter is in addition to any other remedy which may be provided by law for the collection of taxes or special assessments levied and assessed against real property.

The county treasurer, during the month of January preceding the time when personal property taxes shall become delinquent, shall give to each person, firm, corporation, or limited liability company from whom such a tax is due a written notice stating the amount of the tax due, th…

On or before the first day of September in each year, the county treasurer shall make out a list of the unpaid delinquent personal property taxes, in the order in which they appear on the tax list, and, on or before the fifteenth day of September thereafter, shall notify each of …

The county auditor, upon receiving a list of the delinquent personal property taxes as required by law, shall cause the same to be entered in individual accounts by taxpayers in a record to be kept in the county auditor's office. Such record must show the names of delinquent taxp…

The county treasurer, on the fifteenth day of October, shall deliver the list of unpaid delinquent personal property taxes to the sheriff of the county, who immediately shall proceed to collect all such taxes, and if they are not paid upon demand, the sheriff shall distrain suffi…

Whenever personal property taxes are collected by distraint, the sheriff shall take the specific property distrained into possession, and immediately shall proceed to advertise the same by posting notices in three public places in the district or municipality where such property …

No personal property is exempt from distraint and sale for the payment of personal property taxes, except personal property consisting of household furniture, wearing apparel, and necessary provisions belonging to the head of a family, to the value of one hundred dollars.