North Dakota Statutes
§ 40-54-06 — City auditor to deliver duplicate assessment rolls - Collection of assessments
North Dakota § 40-54-06
This text of North Dakota § 40-54-06 (City auditor to deliver duplicate assessment rolls - Collection of assessments) 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 § 40-54-06 (2026).
Text
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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Nearby Sections
15
§ 40-01-01
Definitions§ 40-01-02
Municipalities are bodies corporate§ 40-01-04
Vested rights§ 40-01-09
Official newspaper of municipality§ 40-01-13
Payment of accounts by municipalityCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 40-54-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/40-54-06.