North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-45-01
Taxes paid by occupant or tenant
If any tax on any real estate is paid by or collected from any occupant or tenant or any other person, and such tax, by agreement or otherwise, ought to have been paid by the owner, lessor, or some other party in interest, such occupant, tenant, or other person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of six percent per annum, or may retain the same for any rent due or accruing from the person who paid the tax to such owner or lessor for real estate on which such tax is paid, and the same, until paid, constitutes a lien upon said real estate.
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In this chapter (14 sections)
- 57-45-01 · Taxes paid by occupant or tenant
- 57-45-02 · Taxes paid by mortgagees or others having liens
- 57-45-03 · Tax commissioner to furnish list of lands added to or taken…
- 57-45-04 · Tax commissioner to collect taxes when other officer neglects
- 57-45-05 · Officer's refusal to perform duty - Penalty
- 57-45-06 · Suits against officers defended at expense of county
- 57-45-08 · Consolidated tax account
- 57-45-09 · Submission to county commissioners prerequisite to actions
- 57-45-10 · Tender of taxes
- 57-45-11 · Limitation of action against tax deed
- 57-45-12 · Procedure when taxes or tax lien foreclosures are declared…
- 57-45-13 · Supplemental proceedings to enforce collection of state taxes
- 57-45-14 · When tax may be held invalid
- 57-45-15 · Fraudulent tax receipts - Penalty