North Dakota § 61-24.8-40 Foreclosure of tax lien on property when general and special assessment taxes are delinquent

North Dakota Statutes

§ 61-24.8-40 — Foreclosure of tax lien on property when general and special assessment taxes are delinquent

North Dakota § 61-24.8-40

Title 61Waters

Ch. 61-24.8Garrison Diversion Conservancy District Irrigation Special Assessments

This text of North Dakota § 61-24.8-40 (Foreclosure of tax lien on property when general and special assessment taxes are delinquent) 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 § 61-24.8-40 (2026).

Text

taxes are delinquent.
Special assessments imposed under this chapter become due and delinquent and are
subject to penalties for nonpayment at the same date and rates as first installments of real
estate taxes at the same time and in the same manner as provided in title 57. If there is no
delinquent general property tax against a tract or parcel of land and it is foreclosed for special
assessments alone, the notice of foreclosure of tax lien must state that the foreclosure is for
special assessments and a tax deed in such case must be issued in the usual course of
procedure.

Free access — add to your briefcase to read the full text and ask questions with AI

taxes are delinquent.
Special assessments imposed under this chapter become due and delinquent and are
subject to penalties for nonpayment at the same date and rates as first installments of real
estate taxes at the same time and in the same manner as provided in title 57. If there is no
delinquent general property tax against a tract or parcel of land and it is foreclosed for special
assessments alone, the notice of foreclosure of tax lien must state that the foreclosure is for
special assessments and a tax deed in such case must be issued in the usual course of
procedure.