North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-22-22
Extended personal property taxes to be collected with real estate taxes
Official textlegis.nd.gov
Collection of personal property taxes entered and extended as a lien on real estate may be enforced by foreclosure of tax lien. The lands to be foreclosed for personal property taxes entered and extended thereon must be designated by resolution of the board of county commissioners.
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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