North Dakota Statutes
§ 57-22-04 — Distraint - Notice of sale - Sale - Surplus
North Dakota § 57-22-04
This text of North Dakota § 57-22-04 (Distraint - Notice of sale - Sale - Surplus) 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 § 57-22-04 (2026).
Text
Whenever personal property taxes are collected by distraint, the sheriff shall take the
specific property distrained into possession, and immediately shall proceed to advertise the
same by posting notices in three public places in the district or municipality where such property
is taken, stating the time when and the place where the property will be sold, and the amount of
the delinquent tax with penalties. If the taxes for which said property is distrained, with penalties
and cost, are not paid before the day appointed for such sale, which may not be less than ten
days after the taking of such property, the sheriff or the sheriff's deputy shall proceed, at public
auction, to sell the property, or so much thereof as is sufficient to pay the taxes and the
penalties and costs of distress an
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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 § 57-22-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-04.