North Dakota Statutes
§ 57-22-25 — Fees of sheriff for distraint
The sheriff or the sheriff's deputy must be allowed the same fees for making distraint and
sale of goods and chattels for the payment of taxes as are allowed by law for making a levy and
sale of personal property on execution, and travel fees must be allowed as determined by law.
Such fees and mileage must be added to any tax and collected by the sheriff, and when
presenting a statement and bill for such fees and mileage a full and complete description of the
route traveled must be given. In no case may mileage be charged more than once from the
county seat of the county in which the services required are performed.
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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