North Dakota § 57-45-01 Taxes paid by occupant or tenant

North Dakota Statutes

§ 57-45-01 — Taxes paid by occupant or tenant

North Dakota § 57-45-01

Title 57Taxation

Ch. 57-45Miscellaneous Provisions

This text of North Dakota § 57-45-01 (Taxes paid by occupant or tenant) 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 § 57-45-01 (2026).

Text

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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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.