North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-65-15
Delinquent taxes - Sale of property
Official textlegis.nd.gov
When any tax provided for in this chapter becomes delinquent, the tax commissioner shall issue warrants directed to the sheriff of any county where the tax is due, or any part of the tax accrued, for the collection of the tax, interest, and penalty. The sheriff to whom the warrant is directed shall proceed to levy upon the property, assets, and effects of the person liable for such tax and shall sell the same and make return upon execution. The state of North Dakota, through the tax commissioner, is authorized to make bids at any such sale to the amount of tax, penalty, and costs accrued.
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In this chapter (18 sections)
- 57-65-01 · Definitions
- 57-65-02 · Imposition of tax on potash
- 57-65-03 · Imposition of tax on byproducts of potash production
- 57-65-04 · Type of tax
- 57-65-05 · Potash and byproducts tax to be in lieu of other taxes
- 57-65-06 · Duties of tax commissioner and state treasurer
- 57-65-07 · Allocation of revenue
- 57-65-09 · Tax commissioner to audit returns and correct tax
- 57-65-10 · Interest and penalties
- 57-65-11 · Refund claims
- 57-65-12 · Minimum refunds and collections
- 57-65-13 · Protest and appeal
- 57-65-14 · Lien for tax - Preservation of lien - Satisfaction of lien
- 57-65-15 · Delinquent taxes - Sale of property
- 57-65-16 · Bond - Reports - Actions
- 57-65-17 · Penalty
- 57-65-18 · Powers of tax commissioner
- 57-65-19 · Rules - Legislative intent