North Dakota Statutes
§ 57-28-27 — Discretion of county commissioners in lease or sale of tax deed lands
North Dakota § 57-28-27
This text of North Dakota § 57-28-27 (Discretion of county commissioners in lease or sale of tax deed lands) 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 § 57-28-27 (2026).
Text
The board of county commissioners may refuse to sell or lease any agricultural lands held by the county under a tax deed if the board finds that any of the following would result:
1.The use would seriously impair the fertility of the property or adjoining property due to
wind or water erosion.
2.The property will become a part of an agricultural unit that will be too small or too large
to be operated in the best interests of the community and taxing districts and the use
may result in failure of the owner or lessee to pay taxes upon the property.
3.The use would result in lessening the value or marketability of adjacent property held
by the county.
The board of county commissioners may classify agricultural lands held by the county according
to suitability for tillage, haying, or grazi
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-28-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-28-27.