North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-22-31
Payment of taxes after judgment
Upon payment to the county treasurer of any personal property taxes for which judgment has been obtained, the treasurer shall deliver a certificate of the fact of payment to the clerk of the court. The clerk shall file the certificate and enter the satisfaction of the judgment in the judgment docket, stating the date of payment and the number of the receipt.
57-22-32. Collection from tax debtor who moves to another county - Duty of county auditor.
Upon the removal of a delinquent tax debtor from the county, collection must be made from the debtor in the manner following:
# 1.
In case of the removal of any delinquent tax debtor from the county in which the debtor's personal property was taxed to any other county in this state, the assessor immediately shall make a proper effort to ascertain the place of the debtor's destination and to report the place to the county auditor. The county auditor shall prepare and forward to the recorder of the county to which the tax debtor has removed, unless the board of county commissioners designates a different official of that county, a statement of the amount of the delinquent taxes, including penalties and costs that may have attached, specifying the value of property on which the taxes were levied.
# 2.
On receipt of the statement, the recorder, or designated official, receiving the statement shall issue a warrant to the sheriff of the county, and the sheriff shall proceed immediately to collect the taxes in the manner in which the sheriff collects delinquent taxes in the county. The sheriff shall collect from the tax debtor an additional sum of ten dollars. The sum must be paid to the recorder, or designated official, as the fee for issuing the warrant, and all taxes collected must be remitted by the sheriff to the treasurer of the county to which the taxes belong, together with the original statement of account, and if any taxes remain unpaid a statement must be made of the reason, and proper entries must be made on the tax lists of the county where the tax was levied.
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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