§ 57-45-01 Taxes paid by occupant or tenant
§ 57-45-02 Taxes paid by mortgagees or others having liens
§ 57-45-04 Tax commissioner to collect taxes when other officer neglects
§ 57-45-05 Officer’s refusal to perform duty – Penalty
§ 57-45-06 Suits against officers defended at expense of county
§ 57-45-07 Debts of municipalities void if entailing taxation beyond the rate fixed by law
§ 57-45-08 Consolidated tax account
§ 57-45-09 Submission to county commissioners prerequisite to actions
§ 57-45-10 Tender of taxes
§ 57-45-11 Limitation of action against tax deed
§ 57-45-12 Procedure when taxes or tax lien foreclosures are declared invalid
§ 57-45-13 Supplemental proceedings to enforce collection of state taxes
§ 57-45-14 When tax may be held invalid

Terms Used In North Dakota Code > Chapter 57-45 - Miscellaneous Provisions

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • 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.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. 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.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Statute: A law passed by a legislature.
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • year: means twelve consecutive months. See North Dakota Code 1-01-33