Chapter

Collection of Delinquent Personal Property Taxes

N.D. Cent. Code § 57-22-01— Treasurer to give notice
N.D. Cent. Code § 57-22-02— Treasurer to make list of delinquent taxes - Notice by mail
N.D. Cent. Code § 57-22-02.1— County auditor to maintain record of delinquent personal property taxes
N.D. Cent. Code § 57-22-03— List to be delivered to sheriff - Duties of sheriff
N.D. Cent. Code § 57-22-04— Distraint - Notice of sale - Sale - Surplus
N.D. Cent. Code § 57-22-05— Property exempt from distraint
N.D. Cent. Code § 57-22-06— Sheriff may use other process
N.D. Cent. Code § 57-22-07— Sheriff to give receipts for taxes collected
N.D. Cent. Code § 57-22-08— Sheriff to file statement with and pay collections to county treasurer
N.D. Cent. Code § 57-22-09— Sheriff to file annual report with county auditor
N.D. Cent. Code § 57-22-10— County auditor to maintain record of delinquent personal taxes
N.D. Cent. Code § 57-22-11— Cancellation of uncollectible taxes
N.D. Cent. Code § 57-22-12— Sheriff to retain tax lists
N.D. Cent. Code § 57-22-13— When tax becomes lien
N.D. Cent. Code § 57-22-13.1— Notice of sale given to county treasurer
N.D. Cent. Code § 57-22-13.2— Property distrained by sheriff when taxes not paid
N.D. Cent. Code § 57-22-14— Unlawful to dispose of personal property without paying tax - Penalty
N.D. Cent. Code § 57-22-15— Tax receipt required for shipment of emigrant movables
N.D. Cent. Code § 57-22-16— Procedure when personal property is about to be sold or removed without payment of tax
N.D. Cent. Code § 57-22-17— Personal property individually assessed - Paramount lien
N.D. Cent. Code § 57-22-18— Conditional sales - Taxes payable before change of possession
N.D. Cent. Code § 57-22-19— Lien of tax follows sale in bulk
N.D. Cent. Code § 57-22-20— Precedence of lien for taxes
N.D. Cent. Code § 57-22-21— Personal property taxes made lien on real estate
N.D. Cent. Code § 57-22-21.1— Immediate assessment of personal property taxes
N.D. Cent. Code § 57-22-21.2— Immediate collection of personal property taxes
N.D. Cent. Code § 57-22-22— Extended personal property taxes to be collected with real estate taxes
N.D. Cent. Code § 57-22-23— Priority of lien of extended personal property tax
N.D. Cent. Code § 57-22-24— Collection of personal property taxes by action
N.D. Cent. Code § 57-22-25— Fees of sheriff for distraint
N.D. Cent. Code § 57-22-26— Deduction of personal property taxes from salaries, wages, and claims against public funds
N.D. Cent. Code § 57-22-27— Who are subject to deductions
N.D. Cent. Code § 57-22-28— Contract for payment of taxes shall not affect deductions
N.D. Cent. Code § 57-22-29— Contract for tax collection - Contracts validated
N.D. Cent. Code § 57-22-30— Bond and reports of collectors
N.D. Cent. Code § 57-22-31— Payment of taxes after judgment
N.D. Cent. Code § 57-22-32— Collection from tax debtor who moves to another county - Duty of county auditor
N.D. Cent. Code § 57-22-33— Penalties