North Dakota Statutes

§ 57-22-03 — List to be delivered to sheriff - Duties of sheriff

North Dakota § 57-22-03
JurisdictionNorth Dakota
Title 57Taxation
Ch. 57-22Collection of Delinquent Personal Property Taxes

This text of North Dakota § 57-22-03 (List to be delivered to sheriff - Duties of sheriff) 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 § 57-22-03 (2026).

Text

The county treasurer, on the fifteenth day of October, shall deliver the list of unpaid delinquent personal property taxes to the sheriff of the county, who immediately shall proceed to collect all such taxes, and if they are not paid upon demand, the sheriff shall distrain sufficient goods and chattels belonging to the person charged with such taxes to pay the same with penalties and costs. The list given to the sheriff must show the information contained in the original tax list and must include the name and post-office address of the taxpayer, the taxing district and school district in which the taxpayer resides, the valuation, the amount of consolidated taxes, the amount of school per capita or other taxes, and the total tax.

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Bluebook (online)
North Dakota § 57-22-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-03.