The notice of foreclosure of tax lien which the county auditor is required to serve by certified mail must be substantially in the following form:

Terms Used In North Dakota Code 57-28-05

  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.

NOTICE OF FORECLOSURE OF TAX LIEN To                , the owner of the record title of the real estate hereinafter described, and to all mortgagees, lienholders, and other persons interested in the real estate:

I,                    , county auditor of                        County, North Dakota, give notice that the real estate hereinafter described has a lien for delinquent taxes against it for the year                 and unless the tax and special assessments, with interest, penalties, and cost of foreclosure action are paid on or before October first, after the date of this notice, tax deeds will be issued to the county, granting to and vesting in it, the absolute title in fee to the real property, subject, however, to the lien for installments of special assessments certified or to be certified to the county auditor or which may become due subsequent to the time of service of this notice, and foreclosing all rights of the owner, mortgagees, lienholders, and other persons interested therein, as may appear from the records of the recorder and the clerk of the district court of the county. There is given herewith the description of the parcels of real estate, and set opposite each description is the amount which will be required to satisfy the tax lien for the year                    .

The property is described as follows, with the amount required to satisfy the tax lien set out opposite each description:                                                                                                     Given pursuant to authority of law on                             ,                 . County auditor of                    County, North Dakota.