North Dakota § 57-22-21.1 Immediate assessment of personal property taxes

North Dakota Statutes

§ 57-22-21.1 — Immediate assessment of personal property taxes

North Dakota § 57-22-21.1

Title 57Taxation

Ch. 57-22Collection of Delinquent Personal Property Taxes

This text of North Dakota § 57-22-21.1 (Immediate assessment of personal property 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 § 57-22-21.1 (2026).

Text

It is the duty of the assessor, upon discovery of any personal property in the county,
belonging to transients or nonresidents, the taxes upon which cannot in the assessor's opinion
be made a lien upon sufficient real property, or upon discovery of personal property within the
county belonging to a resident of this state but normally located in another state or province, to
secure the payment of such taxes, as provided in section 57-22-21, to immediately, and in any
event not more than five days thereafter, make a report to the treasurer, setting forth the nature,
kind, description, and character of such property, in such a definite manner that the treasurer
can identify the same, and the amount and assessed valuation of such property, where the
same is located, and the name and address of

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It is the duty of the assessor, upon discovery of any personal property in the county,
belonging to transients or nonresidents, the taxes upon which cannot in the assessor's opinion
be made a lien upon sufficient real property, or upon discovery of personal property within the
county belonging to a resident of this state but normally located in another state or province, to
secure the payment of such taxes, as provided in section 57-22-21, to immediately, and in any
event not more than five days thereafter, make a report to the treasurer, setting forth the nature,
kind, description, and character of such property, in such a definite manner that the treasurer
can identify the same, and the amount and assessed valuation of such property, where the
same is located, and the name and address of the owner, claimant, or other person in
possession of the same.