§ 57-45-13 — Supplemental proceedings to enforce collection of state taxes

North Dakota § 57-45-13

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-45: Miscellaneous Provisions

Text

When any tax required by law to be paid to the state has been assessed, certified, and
demanded and is delinquent and remains unpaid, the officer of the state charged with the
enforcement of the payment or collection of the same, within ten days after such demand, shall
notify the delinquent that unless the tax is paid on or before the tenth day thereafter, it will be
placed in the hands of any sheriff for collection. If the tax remains unpaid, such official, upon
such date, shall certify the tax to the sheriff of any county wherein the property of the delinquent
taxpayer may be located. The sheriff immediately shall proceed to collect the delinquent tax,
and if it is not paid forthwith upon demand, the sheriff shall distrain sufficient property belonging
to the taxpayer to pay it, including the penalty provided by law, with accrued interest at the rate
of six percent per annum, and all costs of such distraint and sale. The sheriff immediately shall
proceed to advertise the sale of such property by putting notices in three public places in the
municipality or district where the property is taken, stating the time when and the place where
the property is to be sold, the amount of the delinquent tax, penalties, accrued interest, and
cost. The place of sale must be at the residence or place of business of the person whose
property has been distrained, or at the place of sale of mortgaged chattels or real property
within such town or district, at the discretion of the sheriff. The sale may not be less than ten
days after the taking of the property, and if such tax, penalties, accrued interest, and costs are
not paid at that time, the sheriff or the sheriff's deputy shall proceed to sell the property at public
auction, or so much thereof as is sufficient to pay the taxes, penalties, accrued interest, and
costs. Any surplus arising from the sale must be disposed of as in the case of mortgaged
personal or real property, as the case may be. All moneys collected under the provisions of this
chapter must be paid into the state treasury, and the state treasurer shall issue to such sheriff a
proper receipt for the same.