North Dakota § 57-22-21.2 Immediate collection of personal property taxes

North Dakota Statutes

§ 57-22-21.2 — Immediate collection of personal property taxes

North Dakota § 57-22-21.2

Title 57Taxation

Ch. 57-22Collection of Delinquent Personal Property Taxes

This text of North Dakota § 57-22-21.2 (Immediate collection 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 § 57-22-21.2 (2026).

Text

The county treasurer must collect the taxes on all personal property, and in the case
provided in the preceding section, it is the duty of the treasurer immediately upon receipt of such
report from the assessor to notify the person or persons against whom the tax is assessed that
the amount of such tax is due and payable at the county treasurer's office. The county sheriff
shall at the time of receiving the assessor's report, and in any event within thirty days from the
receipt of such report, levy upon and take into possession such personal property against which
a tax is assessed and proceed to sell the same, in the same manner as property is sold on
execution by the sheriff, and the county treasurer may for the purpose of making such levy and
sale, designate and appoint the sheriff as t

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The county treasurer must collect the taxes on all personal property, and in the case
provided in the preceding section, it is the duty of the treasurer immediately upon receipt of such
report from the assessor to notify the person or persons against whom the tax is assessed that
the amount of such tax is due and payable at the county treasurer's office. The county sheriff
shall at the time of receiving the assessor's report, and in any event within thirty days from the
receipt of such report, levy upon and take into possession such personal property against which
a tax is assessed and proceed to sell the same, in the same manner as property is sold on
execution by the sheriff, and the county treasurer may for the purpose of making such levy and
sale, designate and appoint the sheriff as the treasurer's deputy, and such sheriff is entitled to
receive the same fees as the sheriff is entitled to in making a seizure and sale under execution.
For the purpose of determining the taxes due, on such personal property, the treasurer shall use
the levy made during the previous year, if the levy for the current year has not yet been made.
Nothing herein may be construed as to prevent the county treasurer or the county sheriff from
collecting taxes due on personal property by distraint thereof at any time after the expiration of
the period hereinbefore mentioned.