§ 57-22-29 — Contract for tax collection - Contracts validated

North Dakota § 57-22-29

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

Text

1. In any county where for any reason personal property taxes that have been delinquent
more than one year remain unpaid and uncanceled, whether put into judgment or not,
the board of county commissioners may contract with the sheriff of the county, or with
any elector of the state, to pay a percentage of the delinquent personal property taxes,
not exceeding ten percent of the amount collected, as compensation for collecting the
same, in lieu of, or in addition to, the compensation provided by law for said sheriff.
When a contract is made with any person other than the sheriff, the county
commissioners may in their discretion pay any reasonable salary or expenses or a
percentage of the tax collected, or combination thereof, and the contract may cover all
or only certain taxing districts within the county, and contracts may be made with
different collectors for different portions of the county. In the event delinquent personal
property taxes are owed by a person not residing in North Dakota, the county
commissioners may contract with any person, firm, corporation, or limited liability
company, to pay a reasonable percentage of the delinquent taxes collected, as
compensation for the collection. Such contractors shall execute either a personal or
corporate surety bond conditioned upon satisfactory performance of the provisions of
the contract and shall be in an amount and of a type approved by the county
commissioners.
2. All contracts heretofore made and entered into by county commissioners for the
collection and recovery of personal property taxes are declared legal and valid
notwithstanding the provisions of law to the contrary.