North Dakota Statutes
§ 57-22-12 — Sheriff to retain tax lists
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.
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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