§ 57-22-32 — Collection from tax debtor who moves to another county - Duty of county auditor

North Dakota § 57-22-32

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

Text

auditor.
Upon the removal of a delinquent tax debtor from the county, collection must be made from
the debtor in the manner following:
1. In case of the removal of any delinquent tax debtor from the county in which the
debtor's personal property was taxed to any other county in this state, the assessor
immediately shall make a proper effort to ascertain the place of the debtor's
destination and to report the place to the county auditor. The county auditor shall
prepare and forward to the recorder of the county to which the tax debtor has
removed, unless the board of county commissioners designates a different official of
that county, a statement of the amount of the delinquent taxes, including penalties and
costs that may have attached, specifying the value of property on which the taxes
were levied.
2. On receipt of the statement, the recorder, or designated official, receiving the
statement shall issue a warrant to the sheriff of the county, and the sheriff shall
proceed immediately to collect the taxes in the manner in which the sheriff collects
delinquent taxes in the county. The sheriff shall collect from the tax debtor an
additional sum of ten dollars. The sum must be paid to the recorder, or designated
official, as the fee for issuing the warrant, and all taxes collected must be remitted by
the sheriff to the treasurer of the county to which the taxes belong, together with the
original statement of account, and if any taxes remain unpaid a statement must be
made of the reason, and proper entries must be made on the tax lists of the county
where the tax was levied.