North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-45-08
Consolidated tax account
Official textlegis.nd.gov
The office of management and budget may carry on the record of its office an account called the consolidated tax account with each county of the state in which must be listed, in appropriate columns, the taxes due the state for the years in which there are unpaid taxes five years old or older. All taxes collected by the counties for the years included in such consolidated tax accounts must be reported as collections for such accounts and must be credited to the general fund of the state.
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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