§ 57-28-09 — Tax deed to be issued

North Dakota § 57-28-09

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

Text

After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall
issue a tax deed to the county or, in cases in which the department of water resources has
made an assessment against the property under section 61-03-21.3, the county auditor shall
issue a tax deed to the state or, if the property was sold by another political subdivision of this
state within the ten years preceding the foreclosure, the county auditor shall issue a tax deed to
that political subdivision. The tax deed passes the property in fee to the county, the state, or
political subdivision, free from all encumbrances except 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, a homestead credit for special assessments lien provided for in section
57-02-08.3, and 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. While the county, the state, or political subdivision holds title under a
tax deed, it is not liable for the payment of any installments of special assessments which
become due unless the board of county commissioners, the state, or political subdivision has
leased or contracted to sell the property. A deed issued under this section is prima facie
evidence of the truth and regularity of all facts and proceedings before the execution of the
deed.