North Dakota Statutes
§ 57-45-10 — Tender of taxes
Whenever any action is brought to test the validity of any deed issued and delivered by the
county to the purchaser of lands acquired through tax deed proceedings, the court may not
proceed with the trial of such action until the party assailing the validity of such deed, within the
time required by the court, shall deposit with the clerk thereof for the benefit of the county,
should the deed be held invalid, the amount of all delinquent and unpaid taxes on said property,
including penalty and interest, plus any taxes paid thereon by the purchaser from the county.
Should said action be determined adversely to the purchaser from the county, it shall repay to
the purchaser any moneys received by the county on said purchase.
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Related
Fibelstad v. Grant County
474 N.W.2d 54 (North Dakota Supreme Court, 1991)
Fibelstad v. Glaser
497 N.W.2d 425 (North Dakota Supreme Court, 1993)
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