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Code · North Dakota · Title 61 · Chapter 61-35 — Water Districts

61-35-87. Foreclosure of tax lien on property when general and special assessment

102 words·~1 min read·/nd/title-61/chapter-61-35-water-districts/61-35-87·

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taxes are delinquent.
Special assessments imposed under this chapter become due and delinquent and are subject to penalties for nonpayment at the same date and rates as first installments of real estate taxes at the same time and in the same manner as provided in title 57.
If there is no delinquent general property tax against a tract or parcel of land and it is foreclosed for special assessments alone, the notice of foreclosure of tax lien must state that the foreclosure is for special assessments and a tax deed in such case must be issued in the usual course of procedure.
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