N.D.C.C. § 57-44-02 — Notice of levy to be given

Whenever the judgment vacating any county levy has become final, or within ten days
thereafter, the county auditor shall give notice to the person owning or in possession of the
property affected, or the person's agent or successor in interest, that a meeting will be held by
the board of county commissioners of the county, giving the time and place of such meeting.
The notice must state that at such meeting the board of county commissioners will make a tax
levy upon the property involved, and shall describe the property in general terms, and shall
notify such owner, or the person in possession of the property, or agent or successor in interest,
to appear before the board of county commissioners at such meeting to show cause, if any, why
a tax levy should not be made on the property involved for any year for which the tax levy has
been declared void. If the person so notified does not appear, or if the person appears and fails
to give a good and sufficient reason why such tax levy should not be made upon the property
involved, such levy shall be made. The notice provided for in this section must be sent to the
owner, or person in possession of such property, or agent or successor in interest, by registered
or certified mail addressed to the person at the post -office address shown by the record in the
office of the recorder, or of the county auditor, or of the county treasurer of such county. The
United States post-office registry receipt is evidence of service of the notice provided for in this
section.