North Dakota Statutes
§ 57-44-04 — Taxes spread on records
The taxes levied pursuant to this chapter must be spread at the time provided by law for the
extension of other real and personal property taxes upon all taxable property in the county
involved, and they become due and delinquent together with the other general property taxes
next becoming due after their levy. All general provisions of law relative to the collection and
enforcement of taxes are applicable.
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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 commissioner