North Dakota Code > Chapter 57-22 – Collection of Delinquent Personal Property Taxes


§ 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
§ 57-22-11	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
§ 57-22-16	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
§ 57-22-29	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

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Terms Used In North Dakota Code > Chapter 57-22 - Collection of Delinquent Personal Property Taxes

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Assessed valuation: means fifty percent of the true and full value of property. See North Dakota Code 57-02-01
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Contract: A legal written agreement that becomes binding when signed.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Docket: A log containing brief entries of court proceedings.
following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Individual: means a human being. See North Dakota Code 1-01-49
Lien: A claim against real or personal property in satisfaction of a debt.
moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
Personal property: All property that is not real property.
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
Property: includes property, real and personal. See North Dakota Code 1-01-49
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
Taxable valuation: signifies the valuation remaining after deducting exemptions and making other reductions from the original assessed valuation, and is the valuation upon which the rate of levy finally is computed and against which the taxes finally are extended. See North Dakota Code 57-02-01
taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
year: means twelve consecutive months. See North Dakota Code 1-01-33