North Dakota Statutes
§ 57-45-01 — Taxes paid by occupant or tenant
If any tax on any real estate is paid by or collected from any occupant or tenant or any other
person, and such tax, by agreement or otherwise, ought to have been paid by the owner, lessor,
or some other party in interest, such occupant, tenant, or other person may recover by action
the amount which such owner, lessor, or party in interest ought to have paid, with interest
thereon at the rate of six percent per annum, or may retain the same for any rent due or
accruing from the person who paid the tax to such owner or lessor for real estate on which such
tax is paid, and the same, until paid, constitutes a lien upon said real estate.
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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