N.D. Cent. Code ch. 57-22 – Collection of Delinquent Personal Property Taxes | Midpage

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North Dakota Century Code

Chapter 57-22

N.D. Cent. Code ch. 57-22

Collection of Delinquent Personal Property Taxes

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