21.0719.02000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1500
of North Dakota
Introduced by
Representatives Satrom, B. Koppelman, K. Koppelman, D. Ruby, Schauer, Weisz
Senator Conley
1 A BILL for an Act to amend and reenact sections 15-08-19, 57-20-26, and 57-28-01 of the North
2 Dakota Century Code, relating to the period of property tax delinquency before foreclosure of a
3 tax lien; to provide for application; and to provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Section 15-08-19 of the North Dakota Century Code is
6 amended and reenacted as follows:
7 15-08-19. Taxation of and foreclosure of tax lien on property sold by state on deferred
8 payment contract.
9 Property contracted to be sold by the state is subject to taxation from the date of the
10 contract, and the taxes assessed thereon must be collected and enforced in the same manner
11 as taxes against other property. If the contract is not canceled or if the contract has been
12 canceled and the period of redemption has not yet run, the property upon which taxes are
13 delinquent is subject to foreclosure of tax lien. After twofive years from the date the tax became
14 due on a primary residence or two years from the date tax became due on any other property,
15 and after notice of foreclosure has been given as required in title 57, on the date of foreclosure,
16 the county shall acquire such rights and interests as belonged to the holder and owner of the
17 contract issued under the provisions of this chapter and only such rights. The county may
18 assign its rights and interest at any time, and the assignee shall have the rights given by this
19 section to the county. No tax deed may be issued upon any tax sale certificate while the legal
20 title to the lands remains in the state of North Dakota.
21 SECTION 2. AMENDMENT. Section 57-20-26 of the North Dakota Century Code is
22 amended and reenacted as follows:
Page No. 1 21.0719.02000
Sixty-seventh
Legislative Assembly
1 57-20-26. Treasurer to give notice of tax lien by mail.
2 Between the first and fifteenth of November of each year, the county treasurer shall mail to
3 each owner of any lot or tract of land for which taxes are delinquent a notice giving the legal
4 description of that lot or tract and stating that the taxes are delinquent and constitute a lien
5 against the property. The notice must advise the owner that unless the delinquent taxes and
6 special assessments with penalty, simple interest at the rate of twelve percent per annum from
7 and after January first following the year in which the taxes become due and payable, and costs
8 established under subsection 5 of section 57-28-04 are paid by October first of the secondfifth
9 year following the year in which the taxes became delinquent on a primary residence or
10 October first of the second year following the year in which the taxes became delinquent on any
11 other property, the county auditor will foreclose on the tax lien and issue a tax deed to the
12 county.
13 SECTION 3. AMENDMENT. Section 57-28-01 of the North Dakota Century Code is
14 amended and reenacted as follows:
15 57-28-01. Notice of foreclosure of tax lien to be given.
16 On or before June first in each year, the county auditor shall give notice of foreclosure of tax
17 lien for all primary residence property for which twofive or more years have passed since the tax
18 became due and all other property for which two or more years have passed since the tax
19 became due.
20 SECTION 4. APPLICATION. This Act applies to property tax proceedings relating to
21 property taxes due or delinquent for any taxable year after 2020. Property tax proceedings
22 relating to property taxes due or delinquent for any taxable year before 2021 are subject to
23 provisions of law in effect on December 31, 2020.
24 SECTION 5. EFFECTIVE DATE. This Act is effective for taxable years beginning after
25 December 31, 2020.
Page No. 2 21.0719.02000
Statutes affected: INTRODUCED: 15-08-19, 57-20-26, 57-28-01