Chapter

Payment and Collection of Taxes

N.D. Cent. Code § 57-20-01— Real and personal property taxes - When due and delinquent - Penalties
N.D. Cent. Code § 57-20-01.1— Extension of due date for property taxes when county treasurer's office is closed
N.D. Cent. Code § 57-20-01.2— Penalty and interest waiver
N.D. Cent. Code § 57-20-02— Tax list made out by county auditor
N.D. Cent. Code § 57-20-03— Form of tax list
N.D. Cent. Code § 57-20-04— Abstract of tax list to be sent to tax commissioner - Reports
N.D. Cent. Code § 57-20-05— Certificate of county auditor to tax list
N.D. Cent. Code § 57-20-06— Tax lists delivered to treasurer
N.D. Cent. Code § 57-20-07— County treasurer to be collector of taxes
N.D. Cent. Code § 57-20-07.1— County treasurer to mail real estate tax statement - Contents of statement
N.D. Cent. Code § 57-20-07.2— State-paid property tax relief credit
N.D. Cent. Code § 57-20-07.3— Centrally assessed company credit against payments in lieu of taxes
N.D. Cent. Code § 57-20-08— Tax receipts filed with county auditor - Copies retained and filed numerically by county treasurer
N.D. Cent. Code § 57-20-09— Discount for early payment of tax
N.D. Cent. Code § 57-20-10— Installment payments of real estate tax
N.D. Cent. Code § 57-20-11— County warrants receivable for taxes
N.D. Cent. Code § 57-20-12— Endorsement of road warrants
N.D. Cent. Code § 57-20-13— Negotiable paper may be accepted for taxes and fees
N.D. Cent. Code § 57-20-14— Acceptance subject to payment
N.D. Cent. Code § 57-20-15— Deposit and refund
N.D. Cent. Code § 57-20-16— Cancellation on nonpayment of paper
N.D. Cent. Code § 57-20-17— Notice of cancellation
N.D. Cent. Code § 57-20-18— Refund to balance books
N.D. Cent. Code § 57-20-19— Right to pay up contracts for taxes
N.D. Cent. Code § 57-20-20— Payment of tax under protest - Determination of uncontested amount
N.D. Cent. Code § 57-20-21— Segregation of contested amount of taxes paid under protest
N.D. Cent. Code § 57-20-21.1— Priority for delinquent taxes
N.D. Cent. Code § 57-20-22— Disposition of penalty and interest
N.D. Cent. Code § 57-20-23— County responsible for collecting and transmitting state taxes
N.D. Cent. Code § 57-20-24— Warrants to be drawn for money due owners
N.D. Cent. Code § 57-20-25— County treasurer to transmit delinquent list to auditor
N.D. Cent. Code § 57-20-26— Treasurer to give notice of tax lien by mail
N.D. Cent. Code § 57-20-27— Mistake in name of owner does not invalidate tax lien
N.D. Cent. Code § 57-20-28— Collection of real estate taxes on leasehold or other possessory interest