North Dakota Statutes
§ 57-21-09 — Tax and special assessment receipts
Whenever the payments of rents result in the payment of any year's taxes or special
assessments, with penalties, interest, and costs thereto attached, the county treasurer shall
issue a receipt for such year's tax or special assessment in the usual manner. In like manner,
the county auditor shall issue a certificate of redemption for any taxes or special assessments
which have been sold.
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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 commissioner