State Codes and Statutes

Statutes > North-dakota > T57 > T57c25

Download pdf
Loading PDF...


CHAPTER 57-25PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE57-25-01. Application for division of property for satisfaction of tax lien. In case amortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property,<br>affects only a part of the real estate taxed as a unit, any person interested therein may petition<br>the county auditor that the person be permitted to pay taxes and satisfy any outstanding tax lien<br>as to that part only of the real estate in which the party is interested. Such petition must set forth<br>the petitioner's interest in the property. It must be verified and may be in the form of an affidavit.<br>Immediately upon the receipt of such petition, the county auditor shall consider the same and<br>shall make a fair and equitable valuation of the whole tract. The county auditor shall apportion to<br>the petitioner a part of the taxes, interest, and penalty to be paid by the petitioner in order to<br>effect satisfaction, which must bear to the taxes, special assessments, interest, penalty, and<br>costs accrued on the whole tract the ratio which the value of the part or parcel of land in which<br>the petitioner claims an interest bears to the value of the entire assessed tract of land.<br>Thereupon the county auditor, by certified mail, shall notify all persons interested in such real<br>property according to the record, either as owner or as the holder of a mortgage or other lien or<br>sheriff's certificate, of the filing of such petition and of the auditor's assessment of such tract or<br>parcel of land and of the auditor's apportionment of the taxes thereon, and the date when the<br>same will be considered and heard by the auditor. Such hearing may not be less than ten days<br>after the mailing of such notice. Upon the date set, the county auditor shall hear the parties<br>interested and shall assess such tract and apportion the taxes thereon as the auditor deems fair<br>and equitable.57-25-02. Appeal to board of county commissioners. If any interested person isdissatisfied with the determination of the county auditor as provided in section 57-25-01, the<br>person, within five days after such hearing and determination, shall file with the auditor a written<br>request that the matter be considered by the board of county commissioners. The county auditor<br>thereupon shall give notice, by certified mail, to all persons having an interest of record in such<br>land, of the date when the matter will be heard by the board. Such date may not be less than ten<br>days after the mailing of such notice. The hearing must be held at the next regular meeting of<br>the board of county commissioners after said ten-day period has expired. Upon the date fixed,<br>the board of county commissioners shall hear the parties interested and shall make a division of<br>the assessed valuation of the tract of land in question and shall apportion the taxes thereon as<br>said board deems fair and equitable.57-25-03.Appeal to district court.Any person dissatisfied with the order anddetermination of the board of county commissioners may appeal to the district court in<br>accordance with the procedure provided in section 28-34-01.57-25-04. Tax deed proceedings to be stayed. When any person files with the countyauditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to<br>satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed<br>thereon and all proceedings preliminary thereto must be stayed until the matter is finally<br>determined and settled.57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract.Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction<br>of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.Page No. 1Document Outlinechapter 57-25 payment of tax or redemption on division of real estate

State Codes and Statutes

Statutes > North-dakota > T57 > T57c25

Download pdf
Loading PDF...


CHAPTER 57-25PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE57-25-01. Application for division of property for satisfaction of tax lien. In case amortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property,<br>affects only a part of the real estate taxed as a unit, any person interested therein may petition<br>the county auditor that the person be permitted to pay taxes and satisfy any outstanding tax lien<br>as to that part only of the real estate in which the party is interested. Such petition must set forth<br>the petitioner's interest in the property. It must be verified and may be in the form of an affidavit.<br>Immediately upon the receipt of such petition, the county auditor shall consider the same and<br>shall make a fair and equitable valuation of the whole tract. The county auditor shall apportion to<br>the petitioner a part of the taxes, interest, and penalty to be paid by the petitioner in order to<br>effect satisfaction, which must bear to the taxes, special assessments, interest, penalty, and<br>costs accrued on the whole tract the ratio which the value of the part or parcel of land in which<br>the petitioner claims an interest bears to the value of the entire assessed tract of land.<br>Thereupon the county auditor, by certified mail, shall notify all persons interested in such real<br>property according to the record, either as owner or as the holder of a mortgage or other lien or<br>sheriff's certificate, of the filing of such petition and of the auditor's assessment of such tract or<br>parcel of land and of the auditor's apportionment of the taxes thereon, and the date when the<br>same will be considered and heard by the auditor. Such hearing may not be less than ten days<br>after the mailing of such notice. Upon the date set, the county auditor shall hear the parties<br>interested and shall assess such tract and apportion the taxes thereon as the auditor deems fair<br>and equitable.57-25-02. Appeal to board of county commissioners. If any interested person isdissatisfied with the determination of the county auditor as provided in section 57-25-01, the<br>person, within five days after such hearing and determination, shall file with the auditor a written<br>request that the matter be considered by the board of county commissioners. The county auditor<br>thereupon shall give notice, by certified mail, to all persons having an interest of record in such<br>land, of the date when the matter will be heard by the board. Such date may not be less than ten<br>days after the mailing of such notice. The hearing must be held at the next regular meeting of<br>the board of county commissioners after said ten-day period has expired. Upon the date fixed,<br>the board of county commissioners shall hear the parties interested and shall make a division of<br>the assessed valuation of the tract of land in question and shall apportion the taxes thereon as<br>said board deems fair and equitable.57-25-03.Appeal to district court.Any person dissatisfied with the order anddetermination of the board of county commissioners may appeal to the district court in<br>accordance with the procedure provided in section 28-34-01.57-25-04. Tax deed proceedings to be stayed. When any person files with the countyauditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to<br>satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed<br>thereon and all proceedings preliminary thereto must be stayed until the matter is finally<br>determined and settled.57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract.Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction<br>of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.Page No. 1Document Outlinechapter 57-25 payment of tax or redemption on division of real estate

State Codes and Statutes

State Codes and Statutes

Statutes > North-dakota > T57 > T57c25

Download pdf
Loading PDF...


CHAPTER 57-25PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE57-25-01. Application for division of property for satisfaction of tax lien. In case amortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property,<br>affects only a part of the real estate taxed as a unit, any person interested therein may petition<br>the county auditor that the person be permitted to pay taxes and satisfy any outstanding tax lien<br>as to that part only of the real estate in which the party is interested. Such petition must set forth<br>the petitioner's interest in the property. It must be verified and may be in the form of an affidavit.<br>Immediately upon the receipt of such petition, the county auditor shall consider the same and<br>shall make a fair and equitable valuation of the whole tract. The county auditor shall apportion to<br>the petitioner a part of the taxes, interest, and penalty to be paid by the petitioner in order to<br>effect satisfaction, which must bear to the taxes, special assessments, interest, penalty, and<br>costs accrued on the whole tract the ratio which the value of the part or parcel of land in which<br>the petitioner claims an interest bears to the value of the entire assessed tract of land.<br>Thereupon the county auditor, by certified mail, shall notify all persons interested in such real<br>property according to the record, either as owner or as the holder of a mortgage or other lien or<br>sheriff's certificate, of the filing of such petition and of the auditor's assessment of such tract or<br>parcel of land and of the auditor's apportionment of the taxes thereon, and the date when the<br>same will be considered and heard by the auditor. Such hearing may not be less than ten days<br>after the mailing of such notice. Upon the date set, the county auditor shall hear the parties<br>interested and shall assess such tract and apportion the taxes thereon as the auditor deems fair<br>and equitable.57-25-02. Appeal to board of county commissioners. If any interested person isdissatisfied with the determination of the county auditor as provided in section 57-25-01, the<br>person, within five days after such hearing and determination, shall file with the auditor a written<br>request that the matter be considered by the board of county commissioners. The county auditor<br>thereupon shall give notice, by certified mail, to all persons having an interest of record in such<br>land, of the date when the matter will be heard by the board. Such date may not be less than ten<br>days after the mailing of such notice. The hearing must be held at the next regular meeting of<br>the board of county commissioners after said ten-day period has expired. Upon the date fixed,<br>the board of county commissioners shall hear the parties interested and shall make a division of<br>the assessed valuation of the tract of land in question and shall apportion the taxes thereon as<br>said board deems fair and equitable.57-25-03.Appeal to district court.Any person dissatisfied with the order anddetermination of the board of county commissioners may appeal to the district court in<br>accordance with the procedure provided in section 28-34-01.57-25-04. Tax deed proceedings to be stayed. When any person files with the countyauditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to<br>satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed<br>thereon and all proceedings preliminary thereto must be stayed until the matter is finally<br>determined and settled.57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract.Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction<br>of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.Page No. 1Document Outlinechapter 57-25 payment of tax or redemption on division of real estate