North Dakota Statutes
§ 61-35-82 — Interest and penalties added to special assessments - County treasurer to collect and pay over
collect and pay over.
The county treasurer shall add to all special assessments the same interest and penalties
that are added in the case of general taxes and at the same time. The county treasurer shall
collect the interest and penalties with the special assessments and shall pay all such interest
and penalties collected over to the district treasurer.
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