2016 North Dakota Century Code Title 57 Taxation Chapter 57-25 Payment of Tax or Redemption on Division of Real Estate
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CHAPTER 57-25
PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE
57-25-01. Application for division of property for satisfaction of tax lien.
In case a mortgage, lien, or sheriff's certificate, or any other instrument conveying an
interest in property, affects only a part of the real estate taxed as a unit, any person interested
therein may petition the county auditor that the person be permitted to pay taxes and satisfy any
outstanding tax lien as to that part only of the real estate in which the party is interested. Such
petition must set forth the petitioner's interest in the property. It must be verified and may be in
the form of an affidavit. Immediately upon the receipt of such petition, the county auditor shall
consider the same and shall make a fair and equitable valuation of the whole tract. The county
auditor shall apportion to the petitioner a part of the taxes, interest, and penalty to be paid by the
petitioner in order to effect satisfaction, which must bear to the taxes, special assessments,
interest, penalty, and costs accrued on the whole tract the ratio which the value of the part or
parcel of land in which the petitioner claims an interest bears to the value of the entire assessed
tract of land. Thereupon the county auditor, by certified mail, shall notify all persons interested in
such real property according to the record, either as owner or as the holder of a mortgage or
other lien or sheriff's certificate, of the filing of such petition and of the auditor's assessment of
such tract or parcel of land and of the auditor's apportionment of the taxes thereon, and the date
when the same will be considered and heard by the auditor. Such hearing may not be less than
ten days after the mailing of such notice. Upon the date set, the county auditor shall hear the
parties interested and shall assess such tract and apportion the taxes thereon as the auditor
deems fair and equitable.
57-25-02. Appeal to board of county commissioners.
If any interested person is dissatisfied with the determination of the county auditor as
provided in section 57-25-01, the person, within five days after such hearing and determination,
shall file with the auditor a written request that the matter be considered by the board of county
commissioners. The county auditor thereupon shall give notice, by certified mail, to all persons
having an interest of record in such land, of the date when the matter will be heard by the board.
Such date may not be less than ten days after the mailing of such notice. The hearing must be
held at the next regular meeting of the board of county commissioners after said ten-day period
has expired. Upon the date fixed, the board of county commissioners shall hear the parties
interested and shall make a division of the assessed valuation of the tract of land in question
and shall apportion the taxes thereon as said board deems fair and equitable.
57-25-03. Appeal to district court.
Any person dissatisfied with the order and determination of the board of county
commissioners may appeal to the district court in 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 county auditor a petition, as provided in this chapter, that the
person be permitted to pay taxes, or to satisfy any outstanding tax lien as to a part only of the
real estate sold, the issuance of a tax deed thereon and all proceedings preliminary thereto
must be stayed until the matter is finally 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 of tax lien, or both, as the case may be, must be issued to such petitioner by the
county auditor.
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