Whenever it is deemed expedient by the board of county commissioners of any county to collect delinquent personal property taxes by action, the board has the power to institute an action in the name of the county for and on behalf of the county against the person charged with such taxes.

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Terms Used In North Dakota Code 57-22-24

  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49