North Dakota Century Code

Chapter 57-22

Collection of Delinquent Personal Property Taxes

Section Section Name
57-22-01 Treasurer to give notice
57-22-02 Treasurer to make list of delinquent taxes ‑ Notice by mail
57-22-02.1 County auditor to maintain record of delinquent personal property taxes
57-22-03 List to be delivered to sheriff ‑ Duties of sheriff
57-22-04 Distraint ‑ Notice of sale ‑ Sale ‑ Surplus
57-22-05 Property exempt from distraint
57-22-06 Sheriff may use other process
57-22-07 Sheriff to give receipts for taxes collected
57-22-08 Sheriff to file statement with and pay collections to county treasurer
57-22-09 Sheriff to file annual report with county auditor
57-22-10 County auditor to maintain record of delinquent personal taxes
57-22-11 Cancellation of uncollectible taxes
57-22-12 Sheriff to retain tax lists
57-22-13 When tax becomes lien
57-22-13.1 Notice of sale given to county treasurer
57-22-13.2 Property distrained by sheriff when taxes not paid
57-22-14 Unlawful to dispose of personal property without paying tax ‑ Penalty
57-22-15 Tax receipt required for shipment of emigrant movables
57-22-16 Procedure when personal property is about to be sold or removed without payment of tax
57-22-17 Personal property individually assessed ‑ Paramount lien
57-22-18 Conditional sales ‑ Taxes payable before change of possession
57-22-19 Lien of tax follows sale in bulk
57-22-20 Precedence of lien for taxes
57-22-21 Personal property taxes made lien on real estate
57-22-21.1 Immediate assessment of personal property taxes
57-22-21.2 Immediate collection of personal property taxes
57-22-22 Extended personal property taxes to be collected with real estate taxes
57-22-23 Priority of lien of extended personal property tax
57-22-24 Collection of personal property taxes by action
57-22-25 Fees of sheriff for distraint
57-22-26 Deduction of personal property taxes from salaries, wages, and claims against public funds
57-22-27 Who are subject to deductions
57-22-28 Contract for payment of taxes shall not affect deductions
57-22-29 Contract for tax collection ‑ Contracts validated
57-22-30 Bond and reports of collectors
57-22-31 Payment of taxes after judgment
57-22-32 Collection from tax debtor who moves to another county ‑ Duty of county auditor
57-22-33 Penalties