§ 57-20-26 — Treasurer to give notice of tax lien by mail

Between the first and fifteenth of November of each year, the county treasurer shall mail to
each owner of any lot or tract of land for which taxes are delinquent a notice giving the legal
description of that lot or tract and stating that the taxes are delinquent and constitute a lien
against the property. The notice must advise the owner that unless the delinquent taxes and
special assessments with penalty, simple interest at the rate of twelve percent per annum from
and after January first following the year in which the taxes become due and payable, and costs
established under subsection 5 of section 57-28-04 are paid by October first of the second year
following the year in which the taxes became delinquent, the county auditor will foreclose on the
tax lien and issue a tax deed to the county.