§ 32-31-01 — Jurisdiction of district court in foreclosure of tax lien

North Dakota § 32-31-01

• Jurisdiction: North Dakota
• Title 32: Judicial Remedies
• Ch. 32-31: Foreclosure of Tax Liens

Text

In any case in which the owner of real estate has been given notice of tax lien under
chapter 57-20 for general taxes, for special assessments, for assessments of irrigation districts,
for drain assessments, or for both general taxes and any such special taxes or assessments,
the district court of the proper county shall have jurisdiction in an action in equity brought for that
purpose to foreclose the lien of the delinquent taxes and assessments for which such land was
noticed and to enter judgment foreclosing the same and decreeing that the same shall be sold
under special execution in a manner similar to that prescribed in case of the foreclosure by
action of a mortgage or other lien upon real property.
If in such action it shall appear that the taxes or assessments are invalid or void by reason
of noncompliance with the law, the court shall determine the true and just amount which the
property attempted to be so assessed should pay to make the same uniform with other taxes
and assessments for the same purpose, and judgment must be rendered and given against the
property liable for such taxes or assessments without regard to the proceedings had for the levy
thereof, and such judgment shall be a lien upon the property upon which the taxes or
assessments shall have been levied, of equal force and effect as the lien of the tax or
assessment, and the lien of such judgment shall be enforced by the court in such action.