North Dakota Statutes
§ 57-22-09 — Sheriff to file annual report with county auditor
The sheriff, on or before January first of each year, also shall file with the county auditor a
full and complete list of uncollected taxes and shall append to such list the sheriff's affidavit, or
the affidavit of the sheriff's deputy, stating that the sheriff has made diligent search and inquiry
for goods and chattels out of which to make collection of the taxes remaining uncollected, and
that the sheriff is unable to collect the same. In case of the removal of any delinquent taxpayer,
the sheriff shall note on the margin of the list the place to which the delinquent taxpayer has
moved, with the date of removal, if the sheriff can ascertain such facts.
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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