North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-22-11
Cancellation of uncollectible taxes
Official textlegis.nd.gov
At its regular meeting in January of each year, the board of county commissioners shall examine the sheriff's report on personal property taxes and compare the same with the tax lists of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is satisfied cannot be collected. The items of tax so canceled must be noted on the tax lists of the treasurer and auditor. The auditor forthwith shall make a report to the sheriff of the tax items canceled and the same must be credited to the county.
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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