North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-28-19 — Rights of repurchase
The former owner; the former owner's executor or administrator; or any parent, spouse, or
child of the former owner may repurchase any property forfeited to the county under tax deed
proceedings, so long as the tax title to the property remains in the county. If any city has made a
special assessment for public improvements against the property and the special assessment
has become delinquent and remains unpaid, the city has a right to purchase the property for
cash, at the appraised value, prior to that of any party. Upon appraisal of the property, the
county auditor shall give notice to the auditor of any such city and the city has thirty days within
which to exercise its priority right to purchase the property under this section. A repurchase by a
private party under this section may be for cash or contract for deed made by and between the
board of county commissioners and the former owner; the executor or administrator of the
former owner; or any parent, spouse, or child of the former owner. The consideration of the
repurchase contract with a private party must include:
1. The total amount required to be paid to effect a satisfaction of tax lien.
2. The total amount of all subsequent taxes and special assessments with interest,
penalties, and costs.
If the fair market value of the property at the time of the repurchase is less than the amount to
be paid under subsections 1 and 2, the board shall fix a fair sale price for the property. If a
repurchase under this section is by contract for deed, the party making the repurchase must pay
at least twenty-five percent of the total contract price in cash and the remainder must be
payable in no more than ten annual equal installments. The board of county commissioners
shall establish the rate of interest for a contract for deed under this section, not exceeding the
prime rate of interest established by the Bank of North Dakota for the month immediately
preceding the month in which the contract was entered. A contract for deed under this section
must provide that if the repurchaser or the successor in interest fails to pay one or more of the
installments when due, with interest, the board of county commissioners may cancel the
contract and all payments and improvements made by the repurchaser or the successor in
interest will be forfeited to the county as liquidated damages for breach of contract unless
otherwise expressly provided. Upon the completion of a cash sale or payments under a contract
for deed under this section, the county auditor shall execute and deliver a deed conveying to the
repurchaser the entire interest of the county in the property. Upon the execution and delivery of
a deed or contract for deed under this section, the property becomes taxable to the repurchaser.
In case of repurchase or contract for repurchase of tax deed property during January, the
property must be assessed and taxed for that year, and the repurchaser is entitled to the rental
and landlord's share of crops on the property for the year. In case of the repurchase or contract
for repurchase of tax deed land after January, the property must not be assessed and taxed for
the current year, and the county is entitled to the rental and landlord's share of crops on the
property for the year. The repurchase or contract for repurchase of tax deed farmland is subject
to any existing farm lease of the property for the year in which the repurchase or contract for
repurchase is made.
57-28-19.1. Real estate sold to city or acquired by the county by tax deed to be
marketable.
A city that has purchased property or a county that has acquired a tax deed to property
under this chapter is deemed to have marketable record title to the property if all of the following
apply:
1. The county deed conveying the property has been recorded.
2. The city or county has entered into possession of the property and continued its
possession for three months or longer.
3. No lis pendens giving notice of the pendency of an action challenging the validity of tax
proceedings or of the deed has been recorded within three months of the date on
which the city or county entered into possession of the property.
Page No. 7
A city or county that is deemed to have marketable record title may convey title free of any
claims based on a defect in the process through which the city or county obtained title to the
property. If title of the city or county is deemed marketable under this section, a claimant who
would be entitled to some claim on the property because of a defect in the process by which the
city or county obtained title has instead the right to recover from the city or county the net value
of that claim, subject to the statutory restrictions on claims against a city or county. For the
purpose of this section, the fact of possession by the city or county may be shown of record by
one or more affidavits that contain the legal description of the property and show that the city or
county entered into possession of the property and continued possession for three months or
longer. The posting on the property of a sign or notice, legible from the street adjacent to the
property, stating that the property is owned or for sale by the city or county is an act of
possession by the city or county, but is not required.
Source: official text