§ 57-28-08 — Effect of failure to satisfy tax lien

North Dakota § 57-28-08

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-28: Rights of County When Lands Not Redeemed

Text

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the
date of foreclosure shall:
1. Pass any interest of the owner, mortgagee, or lienholder in the property to the county.
The interest acquired by the county is subject to the lien for installments of special
assessments certified to the county auditor or which may become due after the service
of the notice of foreclosure of tax lien. The interest acquired by the county is subject to
an easement or right of way recorded with an effective date that precedes the date of
official notice to the record titleholder which states that property taxes are delinquent
and constitute a property lien.
2. Foreclose all rights of satisfaction.
3. Waive all errors, irregularities, or omissions which do not affect the substantial rights of
the parties, except jurisdictional defects.