North Dakota Statutes

§ 21-02-05 — Record of certificates of indebtedness issued against levied and uncollected taxes

North Dakota § 21-02-05
JurisdictionNorth Dakota
Title 21Governmental Finance
Ch. 21-02Certificates of Indebtedness

This text of North Dakota § 21-02-05 (Record of certificates of indebtedness issued against levied and uncollected taxes) 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 § 21-02-05 (2026).

Text

uncollected taxes. The county auditor shall keep a record in which must be entered, as to each certificate of indebtedness issued by a political subdivision and certified to by the county auditor as provided in section 21-02-03, the same information as required for the recording of bonds in section 21-03-23. Upon presentment and payment in full by a political subdivision of a certificate of indebtedness which has been recorded by the county auditor pursuant to this section, the political subdivision must provide the county auditor with a certificate of redemption for the certificate, which must be recorded by the county auditor.

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Bluebook (online)
North Dakota § 21-02-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/21-02-05.