North Dakota Statutes
§ 57-22-11 — Cancellation of uncollectible taxes
North Dakota § 57-22-11
This text of North Dakota § 57-22-11 (Cancellation of uncollectible 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 § 57-22-11 (2026).
Text
At its regular meeting in January of each year, the board of county commissioners shall
examine the sheriff's report on personal property taxes and compare the same with the tax lists
of the auditor and treasurer, and, upon such report, may cancel such taxes as the board is
satisfied cannot be collected. The items of tax so canceled must be noted on the tax lists of the
treasurer and auditor. The auditor forthwith shall make a report to the sheriff of the tax items
canceled and the same must be credited to the county.
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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 § 57-22-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-11.