North Dakota Statutes
§ 57-23-07 — County commissioners may compromise tax
If tax on any real estate remains unpaid after the second Tuesday in December in the year it
is due, the board of county commissioners, subject to the approval of the state tax
commissioner, by reason of depreciation in the value of the property or for other valid cause,
may compromise with the owner of the property by abating a portion of the delinquent taxes,
with any penalty and interest on that portion, on payment of the remainder. The county
commissioners may not compromise the tax after the county auditor has issued a tax deed to
the county.
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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