57-45 Miscellaneous Provisions

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CHAPTER 57-45MISCELLANEOUS PROVISIONS57-45-01. Taxes paid by occupant or tenant. If any tax on any real estate is paid by orcollected from any occupant or tenant or any other person, and such tax, by agreement or<br>otherwise, ought to have been paid by the owner, lessor, or some other party in interest, such<br>occupant, tenant, or other person may recover by action the amount which such owner, lessor, or<br>party in interest ought to have paid, with interest thereon at the rate of six percent per annum, or<br>may retain the same for any rent due or accruing from the person who paid the tax to such owner<br>or lessor for real estate on which such tax is paid, and the same, until paid, constitutes a lien<br>upon said real estate.57-45-02. Taxes paid by mortgagees or others having liens. Any person who has alien by mortgage or otherwise upon any real property that has been sold for taxes or on which the<br>taxes have not been paid, may redeem from such sale, or may pay such taxes and the interest,<br>penalty, and costs thereon, and the receipt of the county treasurer or the certificate of<br>redemption, as the case may be, constitutes an additional lien on such land to the amount<br>therein stated. The amount so paid and the interest thereon at the rate specified in the mortgage<br>or other instrument must be collected with, as part of, and in the same manner as, the amount<br>secured by the original lien.57-45-03. Tax commissioner to furnish list of lands added to or taken from taxrolls. 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c45.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-45MISCELLANEOUS PROVISIONS57-45-01. Taxes paid by occupant or tenant. If any tax on any real estate is paid by orcollected from any occupant or tenant or any other person, and such tax, by agreement or\u003cbr\u003eotherwise, ought to have been paid by the owner, lessor, or some other party in interest, such\u003cbr\u003eoccupant, tenant, or other person may recover by action the amount which such owner, lessor, or\u003cbr\u003eparty in interest ought to have paid, with interest thereon at the rate of six percent per annum, or\u003cbr\u003emay retain the same for any rent due or accruing from the person who paid the tax to such owner\u003cbr\u003eor lessor for real estate on which such tax is paid, and the same, until paid, constitutes a lien\u003cbr\u003eupon said real estate.57-45-02. Taxes paid by mortgagees or others having liens. Any person who has alien by mortgage or otherwise upon any real property that has been sold for taxes or on which the\u003cbr\u003etaxes have not been paid, may redeem from such sale, or may pay such taxes and the interest,\u003cbr\u003epenalty, and costs thereon, and the receipt of the county treasurer or the certificate of\u003cbr\u003eredemption, as the case may be, constitutes an additional lien on such land to the amount\u003cbr\u003etherein stated. The amount so paid and the interest thereon at the rate specified in the mortgage\u003cbr\u003eor other instrument must be collected with, as part of, and in the same manner as, the amount\u003cbr\u003esecured by the original lien.57-45-03. Tax commissioner to furnish list of lands added to or taken from taxrolls. 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