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States › North Dakota › Tax Sale Summary

There are 53 Counties in North Dakota. It became the 39th state on November 2, 1889. The state motto is " Liberty and Union, now and Forever, One and Inseparable".

Currently, North Dakota does not offer tax lien certificates, it is a tax deed state.

Summary: Property on which real estate property taxes have been delinquent for four or more years Pass any interest of the owner, mortgagee, or lien holder in the property to the county (Sec. 57-28-01, Sec. 57-28-08). After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county (Sec. 57-28-09), All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter. The appraised price must be sufficient to cover all taxes, special assessments, homestead credit for special assessments, penalties, interest, and costs which were due against the property at the time of the service of the notice of foreclosure of tax lien, plus an amount equal to the estimated taxes and special assessments for the current assessment year (Sec. 57-28-10) The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year (Sec. 57-28-13, Sec. 57-28-15). . Any property not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale for not less than the property's minimum sale price. (Sec. 57-28-17).

Law: North Dakota Century Code, Title 57, Chapter 57-28, "Rights of County When Lands Not Redeemed."

Tax Sale List: Use North Dakota Tax Sale Lists to search for North Dakota tax lien certificates to buy or bid on. Generally most North Dakota tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: The Tax Collector.

Interest Rate: N/A

Auction Type: Tax Deed (Sec. 57-28-16).

Bidding Procedure: Each parcel of land must be sold at auction to the highest bidder for no less than the minimum sale price as fixed before the sale. The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years. The purchaser may pay any or all annual installments with interest before the agreed due date of the installments. 2. If the sale is for cash, the purchaser shall promptly pay the amount bid to the county treasurer. 3. If the purchase price is to be paid in installments, the purchaser shall pay the first installment to the county treasurer and be given a contract for deed setting forth the terms of the sale. The contract for deed must be executed by the purchaser, the chairman of the board of county commissioners, and the county auditor. The contract must be in a form prescribed by the state tax commissioner. The contract must give the county the right to cancel the contract by resolution and due notice upon default by the purchaser. (Sec. 57-28-15)

Costs: not specified by the state statutes.

Redemption Period: There is no right to redeem forfeited property that has been sold to at auction to a private purchaser (Sec. 57-28-19).

Deed assigned at Foreclosure to: The purchaser at the delinquent property tax sale (Sec. 57-28-16).

Notes:

Counties:

To report any updates, deletions or additions to the county list, please click here.

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