North Dakota § 57-28-17 Sale between annual sales - Reappraisal

North Dakota Statutes

§ 57-28-17 — Sale between annual sales - Reappraisal

North Dakota § 57-28-17

Title 57Taxation

Ch. 57-28Rights of County When Lands Not Redeemed

This text of North Dakota § 57-28-17 (Sale between annual sales - Reappraisal) 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 § 57-28-17 (2026).

Text

1.If the county continues to retain the property acquired by tax deed after the initial appraisal is conducted and the annual sale is held, the board may reappraise the value of the property at any time deemed necessary by the board. The reappraisal of the property must be completed at least thirty days before a subsequent annual sale under this chapter. Any property not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale for not less than the property's minimum sale price. A parcel of real estate against which an unpaid special assessment continues as a lien under section 57-28-09 may be sold by the county auditor free of the lien if the governing body of the city in which the property is located finds that the sum of th

Free access — add to your briefcase to read the full text and ask questions with AI

1. If the county continues to retain the property acquired by tax deed after the initial
appraisal is conducted and the annual sale is held, the board may reappraise the
value of the property at any time deemed necessary by the board. The reappraisal of
the property must be completed at least thirty days before a subsequent annual sale
under this chapter. Any property not sold at the annual November sale may be sold by
the county auditor at private sale before the next annual November sale for not less
than the property's minimum sale price. A parcel of real estate against which an unpaid
special assessment continues as a lien under section 57-28-09 may be sold by the
county auditor free of the lien if the governing body of the city in which the property is
located finds that the sum of the minimum sale price and the unpaid special
assessment exceeds the market value of the property. If the governing body of the city
makes this finding, it may cancel all or part of the special assessment lien against the
property to reduce the lien to an amount which, when added to the minimum sale
price, will be equal to the market value of the property. The action of the governing
body shall be certified by the city auditor or clerk to the county auditor. The county
auditor may then sell the property at private sale before the next annual November
sale for not less than the resulting amount. The purchaser acquires the property free
from any part of any lien for special assessment which was canceled by the governing
body of the city, and the county auditor shall remove from the record any canceled
special assessments.
2. Notwithstanding the provisions of this section or other provisions of law, any property
acquired by the county which is subject to a special assessment lien for improvements
made by a city may be sold to that city for cash at any price agreed upon by the board
of county commissioners and the governing body of the city.