North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-23-07
County commissioners may compromise tax
Official textlegis.nd.gov
If tax on any real estate remains unpaid after the second Tuesday in December in the year it is due, the board of county commissioners, subject to the approval of the state tax commissioner, by reason of depreciation in the value of the property or for other valid cause, may compromise with the owner of the property by abating a portion of the delinquent taxes, with any penalty and interest on that portion, on payment of the remainder. The county commissioners may not compromise the tax after the county auditor has issued a tax deed to the county.
Source: view the official PDF
In this chapter (13 sections)
- 57-23-01 · Correcting excessive assessment
- 57-23-02 · Notice of equalization meetings to be published
- 57-23-03 · Abatement of invalid, inequitable, or unjust assessments
- 57-23-04 · County commissioners may abate or refund taxes
- 57-23-05 · Application for abatement or refund - Who may make
- 57-23-05.1 · Appraisal of property - Premises open to inspection
- 57-23-06 · Hearing on application
- 57-23-07 · County commissioners may compromise tax
- 57-23-08 · Duties of county auditor and county commissioners after…
- 57-23-09 · Procedure when refund is made
- 57-23-10 · Appeal
- 57-23-11 · Provisions of chapter retroactive
- 57-23-12 · Limitations of chapter