North Dakota Code 61-16.1-29 – Extension of special assessments on tax lists – Collection – Payment to district
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The county auditor of each county shall extend the special assessments certified to the county auditor on the tax list of the district for the current year and such assessments, with interest and penalties, if any, shall be collected by the county treasurer as general taxes are collected and shall be paid to the treasurer of the district.
Terms Used In North Dakota Code 61-16.1-29
- year: means twelve consecutive months. See North Dakota Code 1-01-33