North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-22-03
List to be delivered to sheriff - Duties of sheriff
The county treasurer, on the fifteenth day of October, shall deliver the list of unpaid delinquent personal property taxes to the sheriff of the county, who immediately shall proceed to collect all such taxes, and if they are not paid upon demand, the sheriff shall distrain sufficient goods and chattels belonging to the person charged with such taxes to pay the same with penalties and costs. The list given to the sheriff must show the information contained in the original tax list and must include the name and post-office address of the taxpayer, the taxing district and school district in which the taxpayer resides, the valuation, the amount of consolidated taxes, the amount of school per capita or other taxes, and the total tax.
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In this chapter (35 sections)
- 57-22-01 · Treasurer to give notice
- 57-22-02 · Treasurer to make list of delinquent taxes - Notice by mail
- 57-22-02.1 · County auditor to maintain record of delinquent personal…
- 57-22-03 · List to be delivered to sheriff - Duties of sheriff
- 57-22-04 · Distraint - Notice of sale - Sale - Surplus
- 57-22-05 · Property exempt from distraint
- 57-22-06 · Sheriff may use other process
- 57-22-07 · Sheriff to give receipts for taxes collected
- 57-22-08 · Sheriff to file statement with and pay collections to county…
- 57-22-09 · Sheriff to file annual report with county auditor
- 57-22-10 · County auditor to maintain record of delinquent personal…
- 57-22-11 · Cancellation of uncollectible taxes
- 57-22-12 · Sheriff to retain tax lists
- 57-22-13 · When tax becomes lien
- 57-22-13.1 · Notice of sale given to county treasurer
- 57-22-13.2 · Property distrained by sheriff when taxes not paid
- 57-22-14 · Unlawful to dispose of personal property without paying tax…
- 57-22-15 · Tax receipt required for shipment of emigrant movables
- 57-22-17 · Personal property individually assessed - Paramount lien
- 57-22-18 · Conditional sales - Taxes payable before change of possession
- 57-22-19 · Lien of tax follows sale in bulk
- 57-22-20 · Precedence of lien for taxes
- 57-22-21 · Personal property taxes made lien on real estate
- 57-22-21.1 · Immediate assessment of personal property taxes
- 57-22-21.2 · Immediate collection of personal property taxes
- 57-22-22 · Extended personal property taxes to be collected with real…
- 57-22-23 · Priority of lien of extended personal property tax
- 57-22-24 · Collection of personal property taxes by action
- 57-22-25 · Fees of sheriff for distraint
- 57-22-27 · Who are subject to deductions
- 57-22-28 · Contract for payment of taxes shall not affect deductions
- 57-22-29 · Contract for tax collection - Contracts validated
- 57-22-30 · Bond and reports of collectors
- 57-22-31 · Payment of taxes after judgment
- 57-22-33 · Penalties