North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-20-07
County treasurer to be collector of taxes
The county treasurer must be the receiver and collector of all taxes extended upon the list, including the state levy and the levies of every other taxing district or municipality, and including special taxes for local improvements in municipalities, and all fines, forfeitures, or penalties received by any person or officer for the school fund, or for the use of the county. The county treasurer shall proceed to collect the same according to law and shall place the same when collected to the credit of the proper funds, but the county treasurer may not be the receiver or collector of any fines or penalties accruing to any municipal corporation for the violation of its ordinances.
Source: view the official PDF
In this chapter (32 sections)
- 57-20-01 · Real and personal property taxes - When due and delinquent -…
- 57-20-01.2 · Penalty and interest waiver
- 57-20-02 · Tax list made out by county auditor
- 57-20-03 · Form of tax list
- 57-20-04 · Abstract of tax list to be sent to tax commissioner - Reports
- 57-20-05 · Certificate of county auditor to tax list
- 57-20-06 · Tax lists delivered to treasurer
- 57-20-07 · County treasurer to be collector of taxes
- 57-20-07.1 · County treasurer to mail real estate tax statement -…
- 57-20-07.2 · State-paid property tax relief credit
- 57-20-07.3 · Centrally assessed company credit against payments in lieu…
- 57-20-09 · Discount for early payment of tax
- 57-20-10 · Installment payments of real estate tax
- 57-20-11 · County warrants receivable for taxes
- 57-20-12 · Endorsement of road warrants
- 57-20-13 · Negotiable paper may be accepted for taxes and fees
- 57-20-14 · Acceptance subject to payment
- 57-20-15 · Deposit and refund
- 57-20-16 · Cancellation on nonpayment of paper
- 57-20-17 · Notice of cancellation
- 57-20-18 · Refund to balance books
- 57-20-19 · Right to pay up contracts for taxes
- 57-20-20 · Payment of tax under protest - Determination of uncontested…
- 57-20-21 · Segregation of contested amount of taxes paid under protest
- 57-20-21.1 · Priority for delinquent taxes
- 57-20-22 · Disposition of penalty and interest
- 57-20-23 · County responsible for collecting and transmitting state…
- 57-20-24 · Warrants to be drawn for money due owners
- 57-20-25 · County treasurer to transmit delinquent list to auditor
- 57-20-26 · Treasurer to give notice of tax lien by mail
- 57-20-27 · Mistake in name of owner does not invalidate tax lien
- 57-20-28 · Collection of real estate taxes on leasehold or other…