§ 61-09-15 — Assessment made to be general tax - When due and delinquent - Tax lien to be preferred lien

North Dakota § 61-09-15

• Jurisdiction: North Dakota
• Title 61: Waters
• Ch. 61-09: Assessments in Irrigation Districts

Text

be preferred lien.
All assessments made pursuant to the provisions of this chapter on real property, and
assessments on leasehold estates owned by this state or any of its subdivisions, and, to the
extent provided by the Act of Congress of August 11, 1916, assessments on entered or
unentered public lands shall be a general tax against the real property on which assessed in like
manner and to the same effect as general state and county taxes and shall be of the same
order. The lien thereof shall share ratably with general tax liens in all tax proceedings and tax
lien foreclosures and shall be subject to all provisions of law relating to general taxes. Such
assessment shall become due and payable and delinquent at the same time as other general
state and county taxes lien foreclosure and shall remain subject to all statutory provisions
applying to tax lien foreclosure. In case leasehold estates only are affected by said
assessments, the tax lien foreclosure notice shall state that fact. The lien for the bonds of any
series shall be preferred to that of any subsequent series, and the lien for the payments due to
the United States under any contract between the district and the United States, accompanying
which bonds have not been deposited with the United States, shall be a lien preferred over that
of any issue of bonds or any series of any issue subsequent to the date of such contract. All
funds arising from assessment and levy, if any, shall be devoted to the obligations of the district
payable from said funds and as to all obligations from the bond and United States contract a
fund shall be so devoted in the order of priority of the creation of the obligation. No error or
omission which may be made in the proceedings of the board, or of any officer of an irrigation
district in referring, reporting upon, ordering or otherwise acting concerning the establishment,
construction, or acquisition of irrigation works, or concerning the issuance of bonds or
improvement warrants, or in making or certifying any assessment shall vitiate or in any way
affect any such assessment; but if it shall appear that by reason of such error or omission
substantial injury has been done to the party or parties claiming to be aggrieved, the court shall
alter such assessment as may be just and the same shall then be enforced. Whenever the
validity of any assessment, or the validity of any deed given pursuant to a foreclosure of tax lien
for such assessment shall be drawn in question in any action in any district court in this state,
and such assessment shall be held to be invalid by reason of noncompliance with the laws of
this state, the court shall determine the true and just amount which the property attempted to be
so assessed by said assessment should pay, to make the same uniform with other assessments
for the same purpose, and the amount of such assessments as the same appears on the
assessment list thereof, shall be prima facie evidence of such true and just amount, and
judgment must be rendered and given therefor against the property liable for such assessment,
without regard to the proceedings had for the levy thereof, and such judgment shall be a lien
upon the property upon which the assessment shall have been levied, of equal force and effect
as the lien of irrigation district assessments, and the lien of such judgment shall be enforced by
the court in such action.