Title 57 — Taxation

If a taxpayer charged with a personal property tax has not sufficient property which the sheriff can find to distrain to pay such tax, but has moneys or credits due the taxpayer or coming to the taxpayer from any person, corporation, limited liability company, governmental agency…

Upon receiving payment of any personal property tax, the sheriff shall make four copies of a receipt therefor, which must contain the information required by section 57-22-03 to be given to the sheriff by the county treasurer and the amount of taxes and interest and penalty colle…

On the first day of each month after the sheriff receives the delinquent personal property tax list from the county treasurer, the sheriff shall make out and file with the county treasurer a statement of the personal property taxes collected by the sheriff during the preceding mo…

The sheriff, on or before January first of each year, also shall file with the county auditor a full and complete list of uncollected taxes and shall append to such list the sheriff's affidavit, or the affidavit of the sheriff's deputy, stating that the sheriff has made diligent …

Repealed by S.L. 1957, ch. 357, § 1.

At its regular meeting in January of each year, the board of county commissioners shall examine the sheriff's report on personal property taxes and compare the same with the tax lists of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is satis…

The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notic…

Personal property taxes, for the purpose of distraint, are a lien upon all the personal property in possession of the person assessed from and after the date when the assessment is made.

No security interest in or other lien upon personal property is foreclosed by the sale of such property unless the secured party, the secured party's agent or attorney, or the editor or publisher of the printing concern or company which prints such foreclosure notice, at least fi…

Upon receipt of the notice of foreclosure of a security interest in or other lien upon personal property, the county treasurer shall ascertain whether the owner of such personal property has paid the taxes levied against the owner and if the county treasurer finds that such taxes…

Any person who removes from this state, or disposes of any personal property which has been assessed for personal property taxes, with intent to avoid the payment of such taxes and without paying the same, is guilty of a class A misdemeanor.

Repealed by S.L. 1963, ch. 375, § 6. 57-22-16. Procedure when personal property is about to be sold or removed without payment of tax. If a township, city, or county officer learns or believes that there is danger that personal property which has been assessed and upon which any …

Any person owing personal property taxes is liable civilly to the purchaser of any property assessed therefor, but the property purchased or transferred is liable in the hands of the purchaser for such taxes if it can be shown that the property transferred was assessed individual…

If personal property has been sold or transferred under a conditional sale contract, the owner, holder, or assignee of such contract may not attach nor repossess such property nor acquire it by bill of sale, on account of the cancellation or foreclosure of such contract, until th…

Taxes upon a stock of goods or merchandise of any nature, and upon furniture and fixtures in any type of business or industry, continue to constitute a lien thereon when sold in bulk, and may be collected from the owner or purchaser, who is liable personally therefor.

The state, and each county thereof, to the extent of the amount of taxes assessed and levied against particular personal property and property included in the same class, as disclosed by the statutory assessment list, has a lien upon such property prior to all other liens on or a…

Personal property taxes must be made a lien upon real estate of the tax debtor as follows: 1. At its January meeting in each year, the board of county commissioners shall declare by resolution that all unpaid and uncanceled personal property taxes, from and after the date of the …

It is the duty of the assessor, upon discovery of any personal property in the county, belonging to transients or nonresidents, the taxes upon which cannot in the assessor's opinion be made a lien upon sufficient real property, or upon discovery of personal property within the co…

The county treasurer must collect the taxes on all personal property, and in the case provided in the preceding section, it is the duty of the treasurer immediately upon receipt of such report from the assessor to notify the person or persons against whom the tax is assessed that…

Collection of personal property taxes entered and extended as a lien on real estate may be enforced by foreclosure of tax lien. The lands to be foreclosed for personal property taxes entered and extended thereon must be designated by resolution of the board of county commissioner…

The lien of personal property taxes charged against real estate has priority over any judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such personal property taxes are entered against such real property, except that the lien for real estate…

Whenever it is deemed expedient by the board of county commissioners of any county to collect delinquent personal property taxes by action, the board has the power to institute an action in the name of the county for and on behalf of the county against the person charged with suc…

The sheriff or the sheriff's deputy must be allowed the same fees for making distraint and sale of goods and chattels for the payment of taxes as are allowed by law for making a levy and sale of personal property on execution, and travel fees must be allowed as determined by law.…

Repealed by S.L. 1977, ch. 530, § 1.

Repealed by S.L. 1977, ch. 530, § 1.

1. In any county where for any reason personal property taxes that have been delinquent more than one year remain unpaid and uncanceled, whether put into judgment or not, the board of county commissioners may contract with the sheriff of the county, or with any elector of the sta…

Any collector, other than the sheriff, with whom the county has contracted for the collection of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by the board of county commissioners, for the faithful discharge of the collector's duties …

Upon payment to the county treasurer of any personal property taxes for which judgment has been obtained, the treasurer shall deliver a certificate of the fact of payment to the clerk of the court. The clerk shall file the certificate and enter the satisfaction of the judgment in…

Repealed by S.L. 1975, ch. 106, § 673.

All assessments of any taxable property in excess of the full and true value in money are subject to correction and abatement and refund under the provisions of this chapter.

Repealed by S.L. 2013, ch. 443, § 41.

Repealed by S.L. 1985, ch. 604, § 22.

1. Upon application filed in the office of the county auditor on or before November first of the year following the year in which the tax becomes delinquent, as in this chapter provided, the board of county commissioners may abate or refund, in whole or in part, any assessment or…

An application for an abatement or refund must be in writing and must be filed in duplicate with the county auditor. It must state the grounds relied upon for such abatement or refund and give the post-office address of the applicant. The county auditor shall note the date of fil…

The applicant, by filing an application for an abatement, refund, or compromise of a tax with the county auditor, consents to inspection of the premises involved in the application by the board of county commissioners, the governing body of the city or township, or the state tax …

1. Within ten days after receiving an application for abatement, the city auditor or the township clerk shall give the applicant a notice of a hearing to be held before the governing body of the city or township, or such other committee as it may designate, in which the assessed …

If tax on any real estate remains unpaid after the second Tuesday in December in the year it is due, the board of county commissioners, subject to the approval of the state tax commissioner, by reason of depreciation in the value of the property or for other valid cause, may comp…

After the granting of any application for abatement or refund or compromise of any tax, the county auditor shall correct all tax lists in accordance with the order of abatement or compromise, and the applicant is relieved of further liability for the tax abated or compromised and…

When any application for refund is granted, the county auditor shall issue and deliver to the applicant a warrant drawn on the county treasurer for the amount ordered refunded, and the county treasurer shall refund the same, and shall write opposite such tax in the treasurer's li…

Repealed by S.L. 1971, ch. 552, § 2.

Repealed by S.L. 1973, ch. 459, § 7.

The right to proceed to recover taxes paid under protest, as provided by law, is not qualified or limited by this chapter.

In case a mortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property, affects only a part of the real estate taxed as a unit, any person interested therein may petition the county auditor that the person be permitted to pay taxes and satis…

If any interested person is dissatisfied with the determination of the county auditor as provided in section 57-25-01, the person, within five days after such hearing and determination, shall file with the auditor a written request that the matter be considered by the board of co…

Any person dissatisfied with the order and determination of the board of county commissioners may appeal to the district court in accordance with the procedure provided in section 28-34-01.

When any person files with the county auditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed thereon and all proceedings preliminary t…

Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.

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…