N.D. Cent. Code ch. 57-20 – Payment and Collection of Taxes | Midpage

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North Dakota Century Code

Chapter 57-20

N.D. Cent. Code ch. 57-20

Payment and Collection of Taxes

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