North Dakota Statutes
§ 57-28-10 — Appraisal for annual sale - Minimum sale price
North Dakota § 57-28-10
This text of North Dakota § 57-28-10 (Appraisal for annual sale - Minimum sale price) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-28-10 (2026).
Text
All property acquired by the county by tax deed must be appraised by the board of county
commissioners at least thirty days before the annual sale under this chapter. The appraised
price must be sufficient to cover all taxes, special assessments, homestead credit for special
assessments, penalties, interest, and costs which were due against the property at the time of
the service of the notice of foreclosure of tax lien, plus an amount equal to the estimated taxes
and special assessments for the current assessment year. If the fair market value of the
property is more than the total amount due against the property, the minimum sale price of the
property must be at least equal to the total amount due against the property. If the fair market
value of the property is less than the total amoun
Free access — add to your briefcase to read the full text and ask questions with AI
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-28-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-28-10.