North Dakota § 40-25-03 Foreclosure of property if only special assessment is delinquent

North Dakota Statutes

§ 40-25-03 — Foreclosure of property if only special assessment is delinquent

North Dakota § 40-25-03

Title 40Municipal Government

Ch. 40-25Collection of Special Assessments - Obligations of Municipality

This text of North Dakota § 40-25-03 (Foreclosure of property if only special assessment is delinquent) 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 § 40-25-03 (2026).

Text

If there is no delinquent general tax against any parcel of real estate and it is foreclosed for
special assessments alone, the notice of foreclosure of tax lien must contain a statement to the
effect that the foreclosure is for special assessments. If the foreclosure is made only for special
assessments assessed by a municipality or by a taxing district other than the county, the county
auditor shall issue a tax deed to the municipality or taxing district which assessed such special
assessments in the usual course of procedure.

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If there is no delinquent general tax against any parcel of real estate and it is foreclosed for
special assessments alone, the notice of foreclosure of tax lien must contain a statement to the
effect that the foreclosure is for special assessments. If the foreclosure is made only for special
assessments assessed by a municipality or by a taxing district other than the county, the county
auditor shall issue a tax deed to the municipality or taxing district which assessed such special
assessments in the usual course of procedure.