North Dakota Statutes
§ 57-20-21.1 — Priority for delinquent taxes
North Dakota § 57-20-21.1
This text of North Dakota § 57-20-21.1 (Priority for delinquent taxes) 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 § 57-20-21.1 (2026).
Text
When payment is made for any real or personal property taxes or special assessments,
payments must be applied first to the oldest unpaid delinquent taxes or special assessments
due, if any, shown to exist upon the property for which the tax payments are made, including
any penalty and interest. The discounts applicable to payment of taxes set out in section
57-20-09 do not apply to payment of taxes made on property upon which tax payments are
delinquent.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-20-21.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-20-21.1.