North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1586 Compare Versions

Only one version of the bill is available at this time.

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1	1	25.0309.02000
2	2	Sixty-ninth
3	3	Legislative Assembly
4	4	of North Dakota
5	5	Introduced by
6	6	Representatives VanWinkle, Heilman, Morton, Brandenburg, Christianson, Dockter,
7	7	Henderson, Toman, Hendrix, Hoverson
8	8	Senators Magrum, Paulson
9	9	A BILL for an Act to create and enact a new section to chapter 32-31, a new section to chapter
10	10	57-20, and a new section to chapter 57-28 of the North Dakota Century Code, relating to
11	11	eliminating foreclosure of tax liens for residential property and collection of delinquent real
12	12	property and special assessment taxes; to amend and reenact sections 40-25-03, 57-02-08.9,
13	13	57-02-08.10, 57-20-26, and 57-22-22, subsection 1 of section 57-38.3-02, sections 57-45-12,
14	14	61-01-21, 61-09-15, 61-16.1-31, 61-24.8-40, and 61-35-87, relating to the primary residence
15	15	credit, setoff of income tax refunds for payment of delinquent real property and special
16	16	assessment taxes, and eliminating foreclosure of tax liens for primary residential property; to
17	17	provide an effective date; to provide an expiration date; and to declare an emergency.
18	18	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
19	19	SECTION 1. A new section to chapter 32-31 of the North Dakota Century Code is created
20	20	and enacted as follows:
21	21	Notwithstanding any other provision in this chapter, this chapter does not apply to a primary
22	22	residence as defined in section 57 - 02 - 08.9.
23	23	SECTION 2. AMENDMENT. Section 40-25-03 of the North Dakota Century Code is
24	24	amended and reenacted as follows:
25	25	40-25-03. Foreclosure of property if only special assessment is delinquent.
26	26	IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there is no delinquent
27	27	general tax against any parcel of real estate and itthe parcel of real estate is foreclosed for
28	28	special assessments alone, the notice of foreclosure of tax lien must contain a statement to the
29	29	effect that the foreclosure is for special assessments. If the foreclosure is made only for special
30	30	assessments assessed by a municipality or by a taxing district other than the county, the county
31	31	Page No. 1 25.0309.02000
32	32	HOUSE BILL NO. 1586
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56	56	Legislative Assembly
57	57	auditor shall issue a tax deed to the municipality or taxing district which assessed such special
58	58	assessments in the usual course of procedure.
59	59	SECTION 3. AMENDMENT. Section 57-02-08.9 of the North Dakota Century Code is
60	60	amended and reenacted as follows:
61	61	57-02-08.9. Primary residence credit - Qualification - Application. (Effective for the
62	62	first two taxable years beginning after December 31, 2023)
63	63	1.An individualA taxpayer is entitled to a credit of five hundredfive thousand dollars
64	64	against the property tax due on the individual'staxpayer's primary residence as
65	65	provided in this section. The credit may not exceed the amount of property tax due.
66	66	The credit must be applied to reduce the property tax owed on the
67	67	individual'staxpayer's primary residence after other exemptions or credits under this
68	68	chapter have been applied.
69	69	2.For purposes of this section, "primary:
70	70	a."Owned" means the individual holds a present ownership interest, including
71	71	ownership in fee simple, holds a present life estate or other terminable present
72	72	ownership interest, holds a beneficial interest in a qualifying trust, or is a
73	73	purchaser under a contract for deed. The term does not include a mere right of
74	74	occupancy or a tenancy under a lease.
75	75	b.(1)"Primary residence" means a dwelling in this state owned and occupied by
76	76	an individual as that individual's primary place of residence and includes
77	77	residences taxed under chapter 57-55, including the land, appurtenances,
78	78	and improvements used in the residential occupancy of the dwelling , that,
79	79	subject to subsection 3 and paragraph 2, is:
80	80	(a)Owned by one or more individuals, either directly or through a
81	81	beneficial interest in a qualifying trust;
82	82	(b)Designed or adapted for human residence;
83	83	(c)Used as a residence; and
84	84	(d)Occupied as a primary place of residence by an owner, by an
85	85	individual who has a life estate in the property, or, for property owned
86	86	through a beneficial interest in a qualifying trust, by a trustor or
87	87	beneficiary of the trust who qualifies for the credit .
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121	121	(2)For purposes of the definition of "primary residence" under this subdivision:
122	122	(a)An individual may not have more than one primary residence.
123	123	(b)A primary residence includes a primary residence taxed under
124	124	chapter 57 - 55.
125	125	c."Qualifying trust" means a trust:
126	126	(1)In which the agreement, will, or court order creating the trust, an instrument
127	127	transferring property to the trust, or any other agreement that is binding on
128	128	the trustee provides that the trustor of the trust or a beneficiary of the trust
129	129	has the right to use and occupy as the trustor's or beneficiary's primary
130	130	residence rent free and without charge except for taxes and other costs and
131	131	expenses specified in the instrument or court order:
132	132	(a)For life;
133	133	(b)For the lesser of life or a term of years; or
134	134	(c)Until the date the trust is revoked or terminated by an instrument or
135	135	court order that describes the property with sufficient certainty to
136	136	identify it and is recorded in the real property records of the county in
137	137	which the property is located; and
138	138	(2)That acquires the property in an instrument of title or under a court order
139	139	that:
140	140	(a)Describes the property with sufficient certainty to identify it and the
141	141	interest acquired; and
142	142	(b)Is recorded in the real property records of the county in which the
143	143	property is located.
144	144	d."Trustor" means an individual who transfers an interest in real or personal
145	145	property to a qualifying trust, whether during the individual's lifetime or at death,
146	146	or the individual's spouse.
147	147	3.An individual who does not reside in the primary residence in this state is eligible for
148	148	the credit under this section if the individual's absence is due to confinement in a
149	149	nursing home, hospital, or other care facility, for as long as that confinement lasts and
150	150	the portion of the primary residence previously occupied by the individual is not rented
151	151	to another individualperson.
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184	184	Legislative Assembly
185	185	4.Only one credit under this section may be applied against the property taxes levied
186	186	against any primary residence.
187	187	5.An individual whose primary residence is a farm structure exempt from taxation under
188	188	subsection 15 of section 57-02-08 is not eligible for a credit under this section.
189	189	6.The credit may not reduce the liability for special assessments levied upon any
190	190	property.
191	191	7.To apply for a credit under this section, an applicant shall sign and file with the tax
192	192	commissioner, by April first of each year, an application containing a verified statement
193	193	of facts establishing the applicant's eligibility as of the date of the claimapplication on a
194	194	form and in the manner prescribed by the tax commissioner. The application must be
195	195	filed:
196	196	a.By April 1, 2025, to request a credit for taxable year 2025 for a primary residence
197	197	taxed as real estate under this title or as a mobile home under chapter 57 - 55.
198	198	b.By September 1, 2025, to request a credit for taxable year 2026 for a primary
199	199	residence taxed as a mobile home under chapter 57 - 55.
200	200	c.By April first of each year after 2025 to request a credit for:
201	201	(1)The taxable year during which the application is filed for a primary residence
202	202	taxed as real estate under this title.
203	203	(2)The taxable year succeeding the taxable year during which the application
204	204	is filed for a primary residence taxed as a mobile home under chapter
205	205	57 - 55.
206	206	8.The tax commissioner, in consultation with the county auditors, shall prescribe, design,
207	207	and make available all forms necessary to effectuate this section. The tax
208	208	commissioner shall make these forms available upon request.
209	209	SECTION 4. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
210	210	amended and reenacted as follows:
211	211	57-02-08.10. Primary residence credit - Certification - Distribution. (Effective through
212	212	June 30, 2026May 31, 2026 )
213	213	1.By June first of each yearJune 1, 2025, the tax commissioner shall:
214	214	a.Review a sampling of information certified by the county auditor regarding the
215	215	sum of the credits applied against real estate and mobile home taxes levied for
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247	247	31 Sixty-ninth
248	248	Legislative Assembly
249	249	taxable year 2024 to verify the accuracy of the application of the credit and certify
250	250	to the state treasurer for payment to each county the aggregate dollar amount of
251	251	credits applied against real estate and mobile home taxes levied for taxable year
252	252	2024.
253	253	b.Review the applications received under section 57-02-08.9 for credits to be
254	254	applied against real estate and mobile home taxes levied for taxable year 2025
255	255	and determine which applicants qualify for the credit allowed under section
256	256	57-02-08.9 for taxable year 2025; and
257	257	b.c.Provide to each county auditor:
258	258	(1)A copy of each approved application under subdivision ab which identifies a
259	259	primary residence located in the county; and
260	260	(2)The sum of the credits allowed under section 57-02-08.9 in the county for
261	261	the current taxable year 2025.
262	262	2.By November 1, 2025, the tax commissioner shall:
263	263	a.Review the applications received under section 57 - 02 - 08.9 for primary
264	264	residences taxed as mobile homes under chapter 57 - 55 for credits to be applied
265	265	against taxes levied for taxable year 2026 and determine which applicants qualify
266	266	for the credit allowed under section 57 - 02 - 08.9 for taxable year 2026; and
267	267	b.Provide to each county auditor:
268	268	(1)A copy of each approved application under subdivision a which identifies a
269	269	primary residence taxed under chapter 57 - 55 located in the county; and
270	270	(2)The sum of the credits allowed under section 57 - 02 - 08.9 for primary
271	271	residences taxed under chapter 57 - 55 in the county for taxable year 2026.
272	272	3.a.For taxable year 2025:
273	273	(1)The county auditor shall apply the credit under section 57-02-08.9 to each
274	274	primary residence taxed as real estate under this title and identified by the
275	275	tax commissioner as a qualifying primary residence on the corresponding
276	276	property tax statement.
277	277	(2)The county auditor shall consider an application received under section
278	278	57 - 02 - 08.9 for a primary residence taxed as a mobile home under chapter
279	279	57 - 55 and identified by the tax commissioner as a qualifying primary
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312	312	Legislative Assembly
313	313	residence under subdivisions b and c of subsection 1 as an application for
314	314	an abatement and refund of taxes in the amount of the credit allowed. The
315	315	county auditor shall present the application for abatement and refund of
316	316	taxes to the board of county commissioners at its next regular meeting. The
317	317	county commissioners shall approve the applications filed under this
318	318	paragraph as soon as practicable and refunds must be issued without delay
319	319	according to the procedures in section 57 - 23 - 09. The application, notice,
320	320	and hearing requirements and procedures under chapter 57 - 23 and
321	321	sections 57 - 55 - 04.1 and 57 - 55 - 12 do not apply to an application for
322	322	abatement and refund filed under this paragraph.
323	323	b.For taxable year 2026, the county auditor shall apply the credit under section
324	324	57 - 02 - 08.9 to each primary residence taxed as a mobile home under chapter
325	325	57 - 55 and identified by the tax commissioner as a qualifying primary residence
326	326	on the corresponding mobile home tax statement.
327	327	3.4.By January first of each yearJanuary 15, 2026, the county auditor shall certify to the
328	328	tax commissioner the sum of the credits approved by the tax commissioner under
329	329	subsection 1subdivisions b and c of subsection 1 and subsection 2 which were applied
330	330	towardagainst property taxes owed on primary residences in the county for the
331	331	preceding yearas provided in subsection 3 .
332	332	4.5.By June first of each year after 2024May 31, 2026, the tax commissioner shall review
333	333	a sampling of information provided by the county auditor to verify the accuracy of the
334	334	application of the credit and certify to the state treasurer for payment to each county
335	335	the aggregate dollar amount of credits allowed under section 57-02-08.9 in each
336	336	county for the preceding yearapplied against property taxes owed on primary
337	337	residences in the county as provided in subsection 3 .
338	338	5.6.Within fourteen days of receiving the payment from the state treasurer, but no later
339	339	than June thirtieth of each year after 2024, the county treasurer shall apportion and
340	340	distribute the payment to the county and to the taxing districts of the county on the
341	341	same basis as property taxes for the preceding yearand mobile home taxes were
342	342	apportioned and distributed for the taxable year in which the taxes were levied.
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375	375	6.7.Supplemental certifications by the county auditor and the tax commissioner and
376	376	supplemental payments by the state treasurer may be made after the dates prescribed
377	377	in this section to make corrections necessary because of errors.
378	378	7.8.The county auditors shall provide information requested by the tax commissioner to
379	379	effectuate this section.
380	380	8.9.The tax commissioner shall prescribe, design, and make available all forms necessary
381	381	to effectuate this section.
382	382	SECTION 5. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
383	383	amended and reenacted as follows:
384	384	57-02-08.10. Primary residence credit - Certification - Distribution. (Effective
385	385	throughafter May 31, 2026)
386	386	1.By June 1, 2025June first of each year, the tax commissioner shall:
387	387	a.Review a sampling of information certified by the county auditor regarding the
388	388	sum of the credits applied against real estate and mobile home taxes levied for
389	389	taxable year 2024 to verify the accuracy of the application of the credit and certify
390	390	to the state treasurer for payment to each county the aggregate dollar amount of
391	391	credits applied against real estate and mobile home taxes levied for taxable year
392	392	2024.
393	393	b.Review the applications received under section 57-02-08.9 for credits to be
394	394	applied against real estate and mobile home taxes levied for taxable year
395	395	2025primary residences and determine which applicants qualify for the credit
396	396	allowed under section 57-02-08.9 for taxable year 2025; and:
397	397	(1)The taxable year during which the application is filed for a primary residence
398	398	taxed as real estate under this title.
399	399	(2)The taxable year succeeding the taxable year during which the application
400	400	is filed for a primary residence taxed as a mobile home under chapter
401	401	57 - 55 .
402	402	c.b.Provide to each county auditor:
403	403	(1)A copy of each approved application under subdivision ba which identifies a
404	404	primary residence located in the county; and
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436	436	Legislative Assembly
437	437	(2)The sum of the credits allowed under section 57-02-08.9 in the county for
438	438	taxable year 2025:
439	439	(a)The taxable year during which the application is filed for a primary
440	440	residence taxed as real estate under this title; and
441	441	(b)The taxable year succeeding the taxable year during which the
442	442	application is filed for a primary residence taxed as a mobile home
443	443	under chapter 57 - 55 .
444	444	2.By November 1, 2025, the tax commissioner shall:
445	445	a.Review the applications received under section 57-02-08.9 for primary
446	446	residences taxed as mobile homes under chapter 57-55 for credits to be applied
447	447	against taxes levied for taxable year 2026 and determine which applicants qualify
448	448	for the credit allowed under section 57-02-08.9 for taxable year 2026; and
449	449	b.Provide to each county auditor:
450	450	(1)A copy of each approved application under subdivision a which identifies a
451	451	primary residence taxed under chapter 57-55 located in the county; and
452	452	(2)The sum of the credits allowed under section 57-02-08.9 for primary
453	453	residences taxed under chapter 57-55 in the county for taxable year 2026.
454	454	3.a.For taxable year 2025:
455	455	(1)The county auditor shall apply the credit under section 57-02-08.9 to each
456	456	primary residence taxed as real estate under this title and identified by the
457	457	tax commissioner as a qualifying primary residence on the corresponding
458	458	property tax statement.
459	459	(2)The county auditor shall consider an application received under section
460	460	57-02-08.9 for a primary residence taxed as a mobile home under chapter
461	461	57-55 and identified by the tax commissioner as a qualifying primary
462	462	residence under subdivisions b and c of subsection 1 as an application for
463	463	an abatement and refund of taxes in the amount of the credit allowed. The
464	464	county auditor shall present the application for abatement and refund of
465	465	taxes to the board of county commissioners at its next regular meeting. The
466	466	county commissioners shall approve the applications filed under this
467	467	subdivision as soon as practicable and refunds must be issued without
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500	500	Legislative Assembly
501	501	delay according to the procedures in section 57-23-09. The application,
502	502	notice, and hearing requirements and procedures under chapter 57-23 and
503	503	sections 57-55-04.1 and 57-55-12 do not apply to an application for
504	504	abatement and refund filed under this paragraph.
505	505	b.For taxable year 2026, theThe county auditor shall apply the credit under section
506	506	57-02-08.9 to each primary residence taxed as a mobile home under chapter
507	507	57-55 and identified by the tax commissioner as a qualifying primary residence
508	508	under subsection 1 on the corresponding property tax statement or mobile home
509	509	tax statement.
510	510	4.3.By January 15, 2026January fifteenth of each year, the county auditor shall certify to
511	511	the tax commissioner the sum of the credits approved by the tax commissioner under
512	512	subdivisions b and c of subsection 1 and subsection 2subsection 1 which were applied
513	513	against property taxes owed on primary residences in the county as provided in
514	514	subsection 32.
515	515	5.4.By May 31, 2026May thirty-first of each year, the tax commissioner shall review a
516	516	sampling of information provided by the county auditor to verify the accuracy of the
517	517	application of the credit and certify to the state treasurer for payment to each county
518	518	the aggregate dollar amount of credits applied against property taxes owed on primary
519	519	residences in the county as provided in subsection 32.
520	520	6.5.Within fourteen days of receiving the payment from the state treasurer, but no later
521	521	than June thirtieth of each year, the county treasurer shall apportion and distribute the
522	522	payment to the county and to the taxing districts of the county on the same basis as
523	523	property taxes and mobile home taxes were apportioned and distributed for the
524	524	taxable year in which the taxes were levied.
525	525	7.6.Supplemental certifications by the county auditor and the tax commissioner and
526	526	supplemental payments by the state treasurer may be made after the dates prescribed
527	527	in this section to make corrections necessary because of errors.
528	528	8.7.The county auditors shall provide information requested by the tax commissioner to
529	529	effectuate this section.
530	530	9.8.The tax commissioner shall prescribe, design, and make available all forms necessary
531	531	to effectuate this section.
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563	563	31 Sixty-ninth
564	564	Legislative Assembly
565	565	SECTION 6. A new section to chapter 57-20 of the North Dakota Century Code is created
566	566	and enacted as follows:
567	567	Collection of delinquent property taxes.
568	568	If an owner of a primary residence as defined in section 57 - 02 - 08.9 neglects or refuses to
569	569	pay the real property taxes or special assessment taxes legally assessed and levied on that
570	570	property at the time required by law for the payment of real property taxes and special
571	571	assessment taxes, the taxes shall constitute a personal charge against the owner from and
572	572	after the day they become due and all of the provisions of law with respect to the enforcement
573	573	of collection of personal property taxes, including garnishment, attachment, distress, and any
574	574	other remedy provided by law, are applicable.
575	575	SECTION 7. AMENDMENT. Section 57-20-26 of the North Dakota Century Code is
576	576	amended and reenacted as follows:
577	577	57-20-26. Treasurer to give notice of tax lien by mail.
578	578	Between the first and fifteenth of November of each year, the county treasurer shall mail to:
579	579	1.To each owner of any lot or tract of land, except a primary residence as defined in
580	580	section 57 - 02 - 08.9, for which taxes are delinquent a notice givingthat must:
581	581	a.Contain the legal description of that lot or tract and stating that the taxes are
582	582	delinquent and constitute a lien against the property. The notice must advise; and
583	583	b.Advise the owner that unless the delinquent taxes and special assessments with
584	584	penalty, simple interest at the rate of twelve percent per annum from and after
585	585	January first following the year in which the taxes become due and payable, and
586	586	costs established under subsection 5 of section 57-28-04 are paid by October
587	587	first of the second year following the year in which the taxes became delinquent,
588	588	the county auditor will foreclose on the tax lien and issue a tax deed to the
589	589	county.
590	590	2.To each owner of a primary residence as defined in section 57 - 02 - 08.9, for which
591	591	taxes are delinquent, a notice that must contain the legal description of that lot or tract
592	592	and stating that the taxes are delinquent and constitute a lien against the property and
593	593	a personal debt of the owners subject to collection methods allowed by law, including
594	594	conversion into a judgment lien against all property of the judgment debtor.
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625	625	30 Sixty-ninth
626	626	Legislative Assembly
627	627	SECTION 8. AMENDMENT. Section 57-22-22 of the North Dakota Century Code is
628	628	amended and reenacted as follows:
629	629	57-22-22. Extended personal property taxes to be collected with real estate taxes.
630	630	Collection of personal property taxes entered and extended as a lien on real estate may be
631	631	enforced by foreclosure of tax lien, except if the real estate is a primary residence as defined in
632	632	section 57 - 02 - 08.9 . The lands to be foreclosed for personal property taxes entered and
633	633	extended thereon must be designated by resolution of the board of county commissioners.
634	634	SECTION 9. A new section to chapter 57-28 of the North Dakota Century Code is created
635	635	and enacted as follows:
636	636	Notwithstanding any other provision in this chapter, this chapter does not apply to a primary
637	637	residence as defined in section 57 - 02 - 08.9.
638	638	SECTION 10. AMENDMENT. Subsection 1 of section 57-38.3-02 of the North Dakota
639	639	Century Code is amended and reenacted as follows:
640	640	1."Claimant agency" means the department of health and human services, job service
641	641	North Dakota, workforce safety and insurance, state institutions of higher education,
642	642	the North Dakota student loan service center, the insurance commissioner, the North
643	643	Dakota guaranteed student loan program, the industrial commission acting as the
644	644	state housing finance agency under chapter 54-17, a housing authority created under
645	645	section 23-11-02, a county for purposes of collecting delinquent real property or
646	646	special assessment taxes against a primary residence as defined in section
647	647	57 - 02 - 08.9, or the state court administrator on behalf of the state courts for purposes
648	648	of court-ordered fines, fees, or costs due the state. On or before September first of
649	649	each year, the state housing finance agency shall conduct an election by mail among
650	650	housing authorities of the state and certify to the tax commissioner which housing
651	651	authority received the greatest number of votes and is capable of compliance with the
652	652	duties of a claimant agency under section 57-38.3-05. During the ensuing calendar
653	653	year, the housing authority certified as selected under this subsection shall act as the
654	654	claimant agency for all housing authorities for the purposes of submitting debtor
655	655	information to the tax commissioner for fund transfers and for providing notice to the
656	656	debtor as required by section 57-38.3-05.
657	657	Page No. 11 25.0309.02000
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687	687	30 Sixty-ninth
688	688	Legislative Assembly
689	689	SECTION 11. AMENDMENT. Section 57-45-12 of the North Dakota Century Code is
690	690	amended and reenacted as follows:
691	691	57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid.
692	692	When any foreclosure of land for taxes is adjudged to be void, the judgment must state the
693	693	reason why it is void. In all such cases, and in cases when by the mistake or wrongful act of the
694	694	county treasurer or auditor, land has been foreclosed upon which no taxes were due, and in
695	695	cases when taxes have been or may be paid on lands not subject to taxation, or on lands when
696	696	subsequent to payment the entry has been or may be canceled, the money so paid and all
697	697	subsequent taxes, penalties, and costs which have been or which may be paid must be
698	698	refunded, with interest at seven percent per annum from the date of payment to the person
699	699	making such payment, the person's heirs or assigns, and the same must be refunded out of the
700	700	county treasury to which such money was paid, on an order from the county auditor. A pro rata
701	701	share of the money so refunded must be charged to the state and to any city, township, school
702	702	district, or other taxing district which may have received any part of such void tax. Whenever
703	703	any tax deed made and delivered under this title is adjudged to be void, unless the judgment
704	704	declares the tax to be illegal, the tax and all subsequent taxes shall remain and be a lien upon
705	705	the land, and. Except for a primary residence as defined in section 57 - 02 - 08.9, the county
706	706	auditor shall serve notice of foreclosure of tax lien on the following October first pursuant to
707	707	chapter 57-28 for the full amount of taxes, penalties, and costs due thereon.
708	708	SECTION 12. AMENDMENT. Section 61-01-21 of the North Dakota Century Code is
709	709	amended and reenacted as follows:
710	710	61-01-21. Foreclosure of property when only special assessment is delinquent.
711	711	IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there are no delinquent
712	712	general taxes against any parcel of real estate and it is foreclosed for special assessments
713	713	under this title, the notice of foreclosure of tax lien shall contain a statement to the effect that
714	714	the foreclosure is for special assessments. If the foreclosure is made only for special
715	715	assessments levied by a municipality or by a taxing district other than the county, the county
716	716	auditor shall issue a tax deed to the municipality or taxing district which levied such special
717	717	assessments in the usual course of procedure.
718	718	SECTION 13. AMENDMENT. Section 61-09-15 of the North Dakota Century Code is
719	719	amended and reenacted as follows:
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751	751	31 Sixty-ninth
752	752	Legislative Assembly
753	753	61-09-15. Assessment made to be general tax - When due and delinquent - Tax lien to
754	754	be preferred lien.
755	755	All assessments made pursuant to the provisions of this chapter on real property, and
756	756	assessments on leasehold estates owned by this state or any of its subdivisions, and, to the
757	757	extent provided by the Act of Congress of August 11, 1916, assessments on entered or
758	758	unentered public lands shall be a general tax against the real property on which assessed in
759	759	like manner and to the same effect as general state and county taxes and shall be of the same
760	760	order. The lien thereof shall share ratably with general tax liens in all tax proceedings and,
761	761	except as applied to a primary residence as defined in section 57 - 02 - 08.9, in tax lien
762	762	foreclosures and shall be subject to all other provisions of law relating to general taxes.
763	763	SuchThe assessment shall become due and payable and delinquent at the same time as other
764	764	general state and county taxes lien foreclosure and. Except for an assessment made on a
765	765	primary residence as defined in section 57 - 02 - 08.9, an assessment shall remain subject to all
766	766	statutory provisions applying to tax lien foreclosure. In, and in case leasehold estates only are
767	767	affected by said assessments, the tax lien foreclosure notice shall state that fact. The lien for
768	768	the bonds of any series shall be preferred to that of any subsequent series, and the lien for the
769	769	payments due to the United States under any contract between the district and the United
770	770	States, accompanying which bonds have not been deposited with the United States, shall be a
771	771	lien preferred over that of any issue of bonds or any series of any issue subsequent to the date
772	772	of such contract. All funds arising from assessment and levy, if any, shall be devoted to the
773	773	obligations of the district payable from said funds and as to all obligations from the bond and
774	774	United States contract a fund shall be so devoted in the order of priority of the creation of the
775	775	obligation. No error or omission which may be made in the proceedings of the board, or of any
776	776	officer of an irrigation district in referring, reporting upon, ordering or otherwise acting
777	777	concerning the establishment, construction, or acquisition of irrigation works, or concerning the
778	778	issuance of bonds or improvement warrants, or in making or certifying any assessment shall
779	779	vitiate or in any way affect any such assessment; but if it shall appear that by reason of such
780	780	error or omission substantial injury has been done to the party or parties claiming to be
781	781	aggrieved, the court shall alter such assessment as may be just and the same shall then be
782	782	enforced. Whenever the validity of any assessment, or the validity of any deed given pursuant
783	783	to a foreclosure of tax lien for such assessment shall be drawn in question in any action in any
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815	815	31 Sixty-ninth
816	816	Legislative Assembly
817	817	district court in this state, and such assessment shall be held to be invalid by reason of
818	818	noncompliance with the laws of this state, the court shall determine the true and just amount
819	819	which the property attempted to be so assessed by said assessment should pay, to make the
820	820	same uniform with other assessments for the same purpose, and the amount of such
821	821	assessments as the same appears on the assessment list thereof, shall be prima facie
822	822	evidence of such true and just amount, and judgment must be rendered and given therefor
823	823	against the property liable for such assessment, without regard to the proceedings had for the
824	824	levy thereof, and such judgment shall be a lien upon the property upon which the assessment
825	825	shall have been levied, of equal force and effect as the lien of irrigation district assessments,
826	826	and the lien of such judgment shall be enforced by the court in such action.
827	827	SECTION 14. AMENDMENT. Section 61-16.1-31 of the North Dakota Century Code is
828	828	amended and reenacted as follows:
829	829	61-16.1-31. Foreclosure of tax lien on property when general and special assessment
830	830	taxes are delinquent.
831	831	1.Special assessments imposed under this chapter shall become due and delinquent
832	832	and shall be subject to penalties and nonpayment at the same date and rates as first
833	833	installments of real estate taxes at the same time and in the same manner as provided
834	834	in title 57.
835	835	2.IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there is no
836	836	delinquent general property tax against a tract or parcel of land and it is foreclosed for
837	837	special assessments alone, the notice of foreclosure of tax lien shall state that the
838	838	foreclosure is for special assessments and a tax deed in such case shall be issued in
839	839	the usual course of procedure.
840	840	SECTION 15. AMENDMENT. Section 61-24.8-40 of the North Dakota Century Code is
841	841	amended and reenacted as follows:
842	842	61-24.8-40. Foreclosure of tax lien on property when general and special assessment
843	843	taxes are delinquent.
844	844	Special assessments imposed under this chapter become due and delinquent and are
845	845	subject to penalties for nonpayment at the same date and rates as first installments of real
846	846	estate taxes at the same time and in the same manner as provided in title 57. IfExcept for a
847	847	primary residence as defined in section 57 - 02 - 08.9, if there is no delinquent general property
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879	879	31 Sixty-ninth
880	880	Legislative Assembly
881	881	tax against a tract or parcel of land and it is foreclosed for special assessments alone, the
882	882	notice of foreclosure of tax lien must state that the foreclosure is for special assessments and a
883	883	tax deed in such case must be issued in the usual course of procedure.
884	884	SECTION 16. AMENDMENT. Section 61-35-87 of the North Dakota Century Code is
885	885	amended and reenacted as follows:
886	886	61-35-87. Foreclosure of tax lien on property when general and special assessment
887	887	taxes are delinquent.
888	888	1.Special assessments imposed under this chapter become due and delinquent and are
889	889	subject to penalties for nonpayment at the same date and rates as first installments of
890	890	real estate taxes at the same time and in the same manner as provided in title 57.
891	891	2.IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there is no
892	892	delinquent general property tax against a tract or parcel of land and it is foreclosed for
893	893	special assessments alone, the notice of foreclosure of tax lien must state that the
894	894	foreclosure is for special assessments and a tax deed in such case must be issued in
895	895	the usual course of procedure.
896	896	SECTION 17. EFFECTIVE DATE. Section 3 of this Act is effective for taxable years
897	897	beginning after December 31, 2024. Section 4 of this Act becomes effective on June 1, 2025.
898	898	Section 5 of this Act becomes effective on June 1, 2026. Section 10 of this Act is effective for
899	899	taxable years beginning after December 31, 2014, and the remainder of this Act is effective for
900	900	taxes that become delinquent after December 31, 2024. Property tax proceedings relating to
901	901	property taxes that became delinquent before January 1, 2025, are subject to provisions of law
902	902	that were in effect December 31, 2024.
903	903	SECTION 18. EMERGENCY. Sections 3 and 4 of this Act are declared to be emergency
904	904	measures.
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