North Dakota Statutes
§ 57-22-12 — Sheriff to retain tax lists
North Dakota § 57-22-12
This text of North Dakota § 57-22-12 (Sheriff to retain tax lists) 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 § 57-22-12 (2026).
Text
The sheriff shall maintain in the sheriff's office a record of the original delinquent taxes
furnished to the sheriff by the county treasurer, and it is the sheriff's duty to collect at any time
any taxes remaining uncanceled, unabated, or unpaid. Upon sending the sheriff's notices for
each succeeding year, the sheriff shall include any unpaid balances, with interest, penalty, and
costs, with the new delinquent amount, which must be collected in the same manner as the
current delinquent tax.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-22-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-12.