North Dakota Statutes
§ 57-22-02.1 — County auditor to maintain record of delinquent personal property taxes
North Dakota § 57-22-02.1
This text of North Dakota § 57-22-02.1 (County auditor to maintain record of delinquent personal property 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 § 57-22-02.1 (2026).
Text
The county auditor, upon receiving a list of the delinquent personal property taxes as
required by law, shall cause the same to be entered in individual accounts by taxpayers in a
record to be kept in the county auditor's office. Such record must show the names of delinquent
taxpayers alphabetically arranged, the amount of the tax of each, for what year or years, and all
other information as shown on the original tax list. Subsequent payments must be posted from
duplicate copies of tax receipts transmitted by the treasurer and sheriff.
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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 § 57-22-02.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-02.1.