North Dakota Statutes

§ 32-31-06 — Disposal of land by county

North Dakota § 32-31-06
JurisdictionNorth Dakota
Title 32Judicial Remedies
Ch. 32-31Foreclosure of Tax Liens

This text of North Dakota § 32-31-06 (Disposal of land by county) 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 § 32-31-06 (2026).

Text

If redemption is not made from the execution sale at the expiration of the period of redemption, a sheriff's deed shall be issued to the county, and the board of county commissioners shall dispose of the land by sale as in other cases. Out of the proceeds of such sale, after paying the costs of such action and of the sale, there shall be paid all general taxes, or if the sum realized is not sufficient to pay all general taxes, then the county auditor shall apportion the amount realized ratably among the state and the several interested taxing districts. Irrigation district assessments and hail insurance taxes shall be considered general taxes in making such apportionment. After paying all general taxes, such portion of the balance as may be necessary shall be applied in payment of special

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Bluebook (online)
North Dakota § 32-31-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/32-31-06.