Title 57 — Taxation

1. If the current assessment records show that a residential building is located on the property, the county auditor shall deliver the notice of foreclosure of tax lien to the sheriff who shall serve it or cause it to be served personally upon the owner, if known to be a resident…

The notice of foreclosure of tax lien which the county auditor is required to serve by certified mail must be substantially in the following form: NOTICE OF FORECLOSURE OF TAX LIEN To ________, the owner of the record title of the real estate hereinafter described, and to all mor…

The county auditor shall serve notice of foreclosure by publication as to all property for which notice is served upon the owner by certified mail. The notice may include any number of parcels of property and only one heading is necessary for the entire list. The notice must cont…

The notice of foreclosure of tax lien to be served by publication must be substantially in the following form: I, __________, county auditor, of ___________ County, North Dakota, give notice that the real estate hereinafter described has a lien for delinquent taxes against it for…

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the date of foreclosure shall: 1. Pass any interest of the owner, mortgagee, or lienholder in the property to the county. The interest acquired by the county is subject to the lien for ins…

After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county or, in cases in which the department of water resources has made an assessment against the property under section 61-03-21.3, the county auditor shall …

A tax deed must be substantially in the following form: TAX DEED This deed is made by _______ (name of county auditor), county auditor of _______ County, North Dakota, in the name of the state to _______ (name of county) County, as provided by the laws of the state of North Dakot…

All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter. The appraised price must be sufficient to cover all taxes, special assessments, homestead credit for special asse…

After an appraisal or reappraisal of property acquired by tax deed, the board of county commissioners shall set a date for hearing objections to the minimum sale price determined. At least ten days before the hearing, the county auditor shall mail to the auditor of any city, or t…

If dissatisfied with the determination of the board of county commissioners under section 57-28-11, the governing body of any taxing district may appeal to the district court under section 28-34-01. Appeals under this section must be heard by the court without a jury. The county …

The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.

Notice of the annual sale must include a description, any street address, and minimum sale price for each parcel of property to be sold. Notice must be given in both of the following manners: 1. By posting a notice at the county auditor's office at least fifteen days before the d…

The annual sale must be conducted in the following manner: 1. Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale. The sale may be made either for cash or one-fourth of the purchase price in …

The deed which the county shall execute and deliver to the purchaser must be substantially in the following form: COUNTY DEED This indenture made on __________, __________, between the county of ___________, North Dakota, party of the first part, and ____________, party of the se…

1. If the county continues to retain the property acquired by tax deed after the initial appraisal is conducted and the annual sale is held, the board may reappraise the value of the property at any time deemed necessary by the board. The reappraisal of the property must be compl…

The board of county commissioners may by resolution engage licensed real estate brokers to attempt to sell property not sold at the annual November sale. The resolution must authorize sale by way of nonexclusive listing agreements; describe the real property to be sold; provide a…

1. Any private sale of real property made between the annual November sales must be made upon the same terms and conditions as a sale may be made at the November sale, unless the board of county commissioners has had the property reappraised and has consented, by majority, to val…

The former owner; the former owner's executor or administrator; or any parent, spouse, or child of the former owner may repurchase any property forfeited to the county under tax deed proceedings, so long as the tax title to the property remains in the county. If any city has made…

All proceeds from the public or private sale of property under this chapter must be apportioned as regular tax payments are apportioned among and within taxing districts in which the property is located, as follows: 1. The county treasurer shall issue a regular tax receipt in the…

Repealed by S.L. 1999, ch. 503, § 47.

The board of county commissioners may sell property acquired by the county at tax sale or by foreclosure of tax lien more than ten years ago without further notice.

The board of county commissioners may lease any property acquired by the county by tax deed. A mineral lease in farmland acquired by the county by tax deed may not be entered until thirty days after giving the former owner or other interested party notice of the right to repurcha…

All leases of property under this chapter must be made subject to sale and limited to a term not exceeding five years. However, property may be leased for grazing purposes without being subject to sale for a term not exceeding ten years. 57-28-25. Board of county commissioners ma…

All the net revenue from leases of property under this chapter and all federal payments for property acquired by the county by tax deed must be paid into the county treasury. On or before January tenth in each year, the county treasurer shall apportion these amounts received in t…

The board of county commissioners may refuse to sell or lease any agricultural lands held by the county under a tax deed if the board finds that any of the following would result: 1. The use would seriously impair the fertility of the property or adjoining property due to wind or…

Repealed by S.L. 2013, ch. 257, § 47.

In any transaction in which the state of North Dakota or any of its agencies, departments, or instrumentalities, prior to the taking effect of this code, has acquired, or thereafter acquires, title to any tract of land and there are listed and legally charged against the tract un…

Upon the sale of tracts of land by the state of North Dakota or any of its agencies, departments, or instrumentalities, and upon payment to the state of North Dakota or any of its agencies, departments, or instrumentalities of not less than twenty percent of the sale price of the…

The trustee for the state of North Dakota, or the Bank of North Dakota, as agent for the trustee, when the income received or in prospect from any particular tract of land acquired warrants it, shall pay to any county owning and holding any tax lien, tax sale certificate, or tax …

Repealed by S.L. 2007, ch. 501, § 6.

The county auditor of each county is required and directed, on or before July first of each year, to inform the Bank of North Dakota of any delinquent and unpaid taxes upon real estate in the auditor's county owned or mortgaged to the Bank of North Dakota or assigned by it to the…

Any county may maintain and prosecute any action to determine adverse claims and to quiet title to all lands acquired by it through tax deed proceedings, against any person claiming an estate or interest in, or lien or encumbrance upon, any such lands.

In any action brought by any county to determine adverse claims and to quiet title to real estate acquired through tax deed proceedings, the county may unite in the same complaint as many separate claims for relief as the state's attorney determines to be advisable, but each desc…

In any action brought to determine adverse claims, the county may join as parties defendant as many persons who have estate or interest in, or liens or encumbrances upon any real property appearing of record, as the state's attorney shall deem necessary, regardless of the nonexis…

Whenever any defendant answers the complaint in an action to quiet title and the issues have been joined, the claim for relief against the answering defendant may be tried separately to the court and a separate judgment may be entered thereon. Joint judgments by default may be ta…

All provisions of law relating to the service of process in civil actions, and general provisions of the laws of this state relating to the procedure in actions brought to determine adverse claims, insofar as the same are consistent with the provisions of this chapter, apply to a…

1. The provisions of chapter 57-06 not in conflict with this chapter apply to the assessment of express companies and air transportation companies. 2. For purposes of this chapter, an "air carrier transportation company" or "air transportation company" includes any other certifie…

The taxes imposed by chapters 57-06, 57-07, 57-08, 57-13, and this chapter on air carrier transportation property are in lieu of the registration fees imposed by section 2-05-11 and are in lieu of sales and use taxes which would otherwise be imposed on the sale, storage, use, or …

All of the operative property within North Dakota of each air carrier transportation company which is defined as real property under section 57-02-04 must be valued for assessment purposes by the tax commissioner and the state board of equalization. For the purpose of determining…

Repealed by S.L. 1987, ch. 684, § 3.

The tax commissioner, after the provisions of chapter 57-06 have been complied with and final assessment has been made by the state board of equalization, shall compute a tax upon the valuation fixed as is provided by law for the assessment of other utilities. Such a tax must be …

The taxes imposed by this chapter upon express companies must be collected by the state tax commissioner and transferred to the state treasurer for deposit in the state general fund. The taxes imposed by this chapter upon air transportation companies must be collected by the stat…

If any tax required to be paid by any company under the provisions of this chapter has not been paid on or before October first of the year following the year of delinquency, the state tax commissioner shall seize personal property belonging to such company found within this stat…

If the state tax commissioner is unable to find within this state sufficient personal property belonging to any company charged with the taxes prescribed by this chapter, to pay the same, with the penalty and interest thereon, the state tax commissioner shall notify the attorney …

The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the provisions of title 49. As used in this chapter, unless the context or subject matter otherwise clearly requires: 1. "Adjusted gross receipts" means t…

Each telecommunications carrier subject to gross receipts taxes under this chapter shall make and file with the tax commissioner, on or before May first of each year, on the form as the tax commissioner may prescribe, a report containing a statement of its gross receipts in this …

Repealed by S.L. 1997, ch. 483, § 15. 57-34-04.1. Tax commissioner to audit returns and state board of equalization to assess tax. The tax commissioner shall proceed to audit the returns of telecommunications carriers not later than three years after the due date of the return, o…

1. When tax is understated on a return because of a mathematical or clerical error, the tax commissioner shall notify the telecommunications carrier of the error and the amount of additional tax due. This notice is not a notice of deficiency and the telecommunications carrier has…

1. A telecommunications carrier may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within three years after the due date of the return or within three years after the return was filed, whichever period expires later. 2. A claim for credit o…

Every telecommunications carrier required to make a return and pay any tax under this chapter shall preserve records of the gross proceeds of sale as the commissioner may require and every carrier shall preserve for a period of three years and three months all invoices and other …