North Dakota Statutes
§ 57-20-07 — County treasurer to be collector of taxes
The county treasurer must be the receiver and collector of all taxes extended upon the list,
including the state levy and the levies of every other taxing district or municipality, and including
special taxes for local improvements in municipalities, and all fines, forfeitures, or penalties
received by any person or officer for the school fund, or for the use of the county. The county
treasurer shall proceed to collect the same according to law and shall place the same when
collected to the credit of the proper funds, but the county treasurer may not be the receiver or
collector of any fines or penalties accruing to any municipal corporation for the violation of its
ordinances.
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Related
Ogilvie v. STATE BD. OF EQUALIZATION, ETC.
492 F. Supp. 446 (D. North Dakota, 1980)
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner