North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-28-04 — Service of notice of foreclosure of lien
1. If the current assessment records show that a residential building is located on the
property, the county auditor shall deliver the notice of foreclosure of tax lien to the
sheriff who shall serve it or cause it to be served personally upon the owner, if known
to be a resident of this state. If the owner is a nonresident of this state, the county
auditor shall serve the notice by certified mail addressed to the owner at the owner's
last-known post-office address and determine whether personal service upon any
person is required under subsection 3. If the current assessment records show that no
residential building is located on the property, the auditor shall serve the notice by
certified mail addressed to the owner at the owner's last-known post-office address.
2. By March first, the county auditor shall request from the recorder and the clerk of the
district court a list giving the names and addresses of all persons who appear to be
interested as owners, mortgagees, lienholders, or judgment creditors. Ownership does
not include an easement or right of way recorded or a mineral interest that was
severed from the surface estate. The recorder and the clerk of the district court shall
provide the county auditor with the requested lists by April fifteenth following the
request.
3. On or before June first, the county auditor shall serve the notice of tax lien foreclosure
personally upon any person actually residing upon the property subject to tax lien and
by certified mail upon any other person entitled to the possession of the property as
may appear from the records of the recorder or clerk of the district court.
4. The county auditor shall serve the notice of foreclosure of tax lien upon each
mortgagee, lienholder, and other person with an interest in the property except a
person whose only interest is in a mineral interest that was severed from the surface
estate before the filing of any unsatisfied lien or mortgage or before January first of the
year following the year for which the taxes were levied and to which the notice of
foreclosure of tax lien relates, and upon whom personal service is not required by this
section, as shown by the records of the recorder or the clerk of the district court of the
county. The notice must be served by certified mail. If a mortgagee, lienholder, or other
person entitled to notice under this subsection has an agent registered with the
secretary of state for the purpose of accepting service, the notice required under this
subsection must be served on that registered agent.
5. The expense of service of the notice, publication, and other foreclosure costs under
this chapter in the amount of fifty dollars or actual costs whichever is higher must be
added to the amount required to satisfy the tax lien. The auditor or sheriff shall make
proof of service by mail by affidavit showing the names and addresses of all parties
upon whom the notice was served with the date of mailing in each case and shall
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attach the registry, certification, and return receipts and file the affidavit and receipts
with the original notice of foreclosure of tax lien. Service by publication under this
chapter must be shown of record by filing of an affidavit of publication.
Source: official text