§ 11-13-12 — Auditor's certificate of taxes and special assessments on deeds, contracts for deed, plats, replats, and patents

North Dakota § 11-13-12

• Jurisdiction: North Dakota
• Title 11: Counties
• Ch. 11-13: County Auditor

Text

for deed, plats, replats, and patents.
1. Whenever a deed, contract for deed, or patent is presented to the county auditor for
transfer, the auditor shall ascertain from the books and records in the auditor's office
and in the office of the county treasurer whether there are delinquent taxes, special
assessments, or an unsatisfied lien created under section 57-02-08.3 against the land
described in the instrument, or whether the land has been sold for taxes.

a. If there are delinquent taxes, special assessments, or an unsatisfied lien created
under section 57-02-08.3 against lands described in the instrument, the auditor
shall certify the same. When the receipt of the county treasurer is produced for
the delinquent and current taxes or special assessments, the auditor shall enter
"Taxes and special assessments paid and transfer accepted".
b. If the land described has been sold for taxes to a purchaser other than the
county, the auditor shall enter "Taxes paid by sale of the land described within
and transfer accepted".
c. If the instrument presented is entitled to record without regard to taxes, the
auditor shall enter "Transfer accepted".
d. Acceptances required under this subsection must be accompanied by the
auditor's signature.
2. Whenever a deed, contract for deed, or patent is presented to the county auditor for
transfer, the auditor shall ascertain from the books and records in the auditor's office
whether there are current taxes, current special assessments, or an unsatisfied lien
created under section 57-02-08.3 against the land described in the instrument. If there
are current taxes, current special assessments, or an unsatisfied lien created under
section 57-02-08.3 against the land described in the instrument, the auditor shall place
a statement on the instrument showing the amount of any current taxes, current
special assessments, or unsatisfied lien created under section 57-02-08.3. When the
receipt of the county treasurer is produced showing payment of delinquent and current
taxes and special assessments, and satisfaction of all liens created under section
57-02-08.3, if any, the auditor shall enter "Taxes and special assessments paid, all
liens created under section 57-02-08.3 satisfied, if any, and transfer accepted". For
purposes of this subsection:
a. "Current special assessments" means special assessments that have been
certified to the county auditor for collection but are not yet delinquent and have
become due on the first day of January under section 57-20-01.
b. "Current taxes" means real estate taxes, as shown on the most recent tax list
prepared by the county auditor, which are not yet delinquent and have become
due on the first day of January under section 57-20-01.
3. Whenever a plat, replat, auditor's lot, or any instrument that changes the current
property description, including condominium ownership established under chapter
47-04.1, is presented to the county auditor for transfer, the auditor shall ascertain from
the books and records in the auditor's office and in the office of the county treasurer
whether there are current or delinquent taxes, special assessments, or an unsatisfied
lien created under section 57-02-08.3 and, after February first of each year, the tax
estimate for that year against the land described in the instrument or whether the land
has been sold for taxes. If there are current taxes, delinquent taxes, delinquent special
assessments, installments of special assessments, an unsatisfied lien created under
section 57-02-08.3 or tax estimates against lands described in the instrument, the
auditor shall certify the same.