§ 57-22-16 — Procedure when personal property is about to be sold or removed without payment of tax

North Dakota § 57-22-16

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-22: Collection of Delinquent Personal Property Taxes

Text

payment of tax.
If a township, city, or county officer learns or believes that there is danger that personal
property which has been assessed and upon which any personal property taxes are due or will
be due, will be sold, or removed from the county, without payment of the taxes and without
leaving sufficient property to pay the whole of such taxes, the officer shall report such fact to the
sheriff, who forthwith shall collect the taxes, or distrain and sell sufficient property to pay the
same, if they are not paid on demand, or require an undertaking from the owner in favor of the
county treasurer, conditioned that all taxes levied upon such property will be paid when due.
Such undertaking must be approved by the recorder, unless the board of county commissioners
designates a different official. If the taxes involved have not been levied, they must be
ascertained by the county auditor by applying the aggregate mill levy of the previous year for the
taxing district in which the property is assessed to the current taxable valuation, and if, after the
tax for the current year is levied, there is any excess, it must be refunded to the taxpayer on
order of the board of county commissioners. In case a bond has been given, and the taxes are
not paid when due, the county treasurer shall bring an action for the taxes and costs in the

district court of the county, and the state's attorney shall represent the treasurer in such action
on the bond.