North Dakota § 15-08-18 Notice of sale to county auditors for taxation purposes

North Dakota Statutes

§ 15-08-18 — Notice of sale to county auditors for taxation purposes

North Dakota § 15-08-18

Title 15Education

Ch. 15-08Provisions Relating to Original Grant and to Nongrant Lands

This text of North Dakota § 15-08-18 (Notice of sale to county auditors for taxation purposes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 15-08-18 (2026).

Text

As soon as possible after a sale of lands, the commissioner of university and school lands
shall transmit to the auditor of the county in which the land is located a detailed description of
the land and the name of the purchaser, and the county auditor shall enter the land upon the tax
records for the purpose of taxation, and such land must be assessed in the name of the contract
purchaser on the first day of April next succeeding the date of the contract.

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As soon as possible after a sale of lands, the commissioner of university and school lands
shall transmit to the auditor of the county in which the land is located a detailed description of
the land and the name of the purchaser, and the county auditor shall enter the land upon the tax
records for the purpose of taxation, and such land must be assessed in the name of the contract
purchaser on the first day of April next succeeding the date of the contract.