North Dakota Code 57-21-09 – Tax and special assessment receipts
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Whenever the payments of rents result in the payment of any year‘s taxes or special assessments, with penalties, interest, and costs thereto attached, the county treasurer shall issue a receipt for such year’s tax or special assessment in the usual manner. In like manner, the county auditor shall issue a certificate of redemption for any taxes or special assessments which have been sold.
Terms Used In North Dakota Code 57-21-09
- year: means twelve consecutive months. See North Dakota Code 1-01-33