North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-20-23
County responsible for collecting and transmitting state taxes
Official textlegis.nd.gov
Each county is responsible to the state for the full amount of the taxes levied for state purposes, except such amounts or taxes as have been canceled as uncollectible, or canceled or abated, as provided by law. If any county treasurer proves to be a defaulter, to any amount, of state revenue, the county shall make up the deficiency from revenues derived from the county's general fund levy authority over a period of three years, without interest, and the county can have recourse to the official bond of the county treasurer for indemnity.
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…