Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-23 - PROCEEDINGS TO ABATE OR REFUND TAXES
Section 57-23-07 - County commissioners may compromise tax

N.D. Cent. Code § 57-23-07

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Current through 2024 Legislative Session
Section 57-23-07 - County commissioners may compromise tax

If tax on any real estate remains unpaid after the second Tuesday in December in the year it is due, the board of county commissioners, subject to the approval of the state tax commissioner, by reason of depreciation in the value of the property or for other valid cause, may compromise with the owner of the property by abating a portion of the delinquent taxes, with any penalty and interest on that portion, on payment of the remainder. The county commissioners may not compromise the tax after the county auditor has issued a tax deed to the county.

N.D.C.C. § 57-23-07