North Dakota Statutes
§ 57-65-15 — Delinquent taxes - Sale of property
When any tax provided for in this chapter becomes delinquent, the tax commissioner shall
issue warrants directed to the sheriff of any county where the tax is due, or any part of the tax
accrued, for the collection of the tax, interest, and penalty. The sheriff to whom the warrant is
directed shall proceed to levy upon the property, assets, and effects of the person liable for such
tax and shall sell the same and make return upon execution. The state of North Dakota, through
the tax commissioner, is authorized to make bids at any such sale to the amount of tax, penalty,
and costs accrued.
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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