North Dakota § 40-54-06 City auditor to deliver duplicate assessment rolls - Collection of assessments

North Dakota Statutes

§ 40-54-06 — City auditor to deliver duplicate assessment rolls - Collection of assessments

North Dakota·Title 40 Municipal Government·Ch. 40-54 Gravel Surfacing City Streets

assessments.
On or before the first day of September of each year, the city auditor shall deliver to the
county auditor a duplicate of all assessment rolls containing assessments made under the
provisions of this chapter, and the county auditor shall extend the assessments in the proper
column against the property assessed. Such assessments shall be collected and the payment
thereof enforced as county and state taxes are collected and enforced and such assessments
shall constitute a lien against the property designated in the same manner and to the same
extent as other special assessments. When collected, the assessments shall be paid over by
the county treasurer to the city auditor in the same manner as other taxes.

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assessments.
On or before the first day of September of each year, the city auditor shall deliver to the
county auditor a duplicate of all assessment rolls containing assessments made under the
provisions of this chapter, and the county auditor shall extend the assessments in the proper
column against the property assessed. Such assessments shall be collected and the payment
thereof enforced as county and state taxes are collected and enforced and such assessments
shall constitute a lien against the property designated in the same manner and to the same
extent as other special assessments. When collected, the assessments shall be paid over by
the county treasurer to the city auditor in the same manner as other taxes.

North Dakota § 40-54-06 (City auditor to deliver duplicate assessment rolls - Collection of assessments) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.