25.0309.02000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives VanWinkle, Heilman, Morton, Brandenburg, Christianson, Dockter,
Henderson, Toman, Hendrix, Hoverson
Senators Magrum, Paulson
A BILL for an Act to create and enact a new section to chapter 32-31, a new section to chapter
57-20, and a new section to chapter 57-28 of the North Dakota Century Code, relating to
eliminating foreclosure of tax liens for residential property and collection of delinquent real
property and special assessment taxes; to amend and reenact sections 40-25-03, 57-02-08.9,
57-02-08.10, 57-20-26, and 57-22-22, subsection 1 of section 57-38.3-02, sections 57-45-12,
61-01-21, 61-09-15, 61-16.1-31, 61-24.8-40, and 61-35-87, relating to the primary residence
credit, setoff of income tax refunds for payment of delinquent real property and special
assessment taxes, and eliminating foreclosure of tax liens for primary residential property; to
provide an effective date; to provide an expiration date; and to declare an emergency.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. A new section to chapter 32-31 of the North Dakota Century Code is created
and enacted as follows:
Notwithstanding any other provision in this chapter, this chapter does not apply to a primary
residence as defined in section 57 - 02 - 08.9.
SECTION 2. AMENDMENT. Section 40-25-03 of the North Dakota Century Code is
amended and reenacted as follows:
40-25-03. Foreclosure of property if only special assessment is delinquent.
IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there is no delinquent
general tax against any parcel of real estate and itthe parcel of real estate is foreclosed for
special assessments alone, the notice of foreclosure of tax lien must contain a statement to the
effect that the foreclosure is for special assessments. If the foreclosure is made only for special
assessments assessed by a municipality or by a taxing district other than the county, the county
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HOUSE BILL NO. 1586
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auditor shall issue a tax deed to the municipality or taxing district which assessed such special
assessments in the usual course of procedure.
SECTION 3. AMENDMENT. Section 57-02-08.9 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-08.9. Primary residence credit - Qualification - Application. (Effective for the
first two taxable years beginning after December 31, 2023)
1.An individualA taxpayer is entitled to a credit of five hundredfive thousand dollars
against the property tax due on the individual'staxpayer's primary residence as
provided in this section. The credit may not exceed the amount of property tax due.
The credit must be applied to reduce the property tax owed on the
individual'staxpayer's primary residence after other exemptions or credits under this
chapter have been applied.
2.For purposes of this section, "primary:
a."Owned" means the individual holds a present ownership interest, including
ownership in fee simple, holds a present life estate or other terminable present
ownership interest, holds a beneficial interest in a qualifying trust, or is a
purchaser under a contract for deed. The term does not include a mere right of
occupancy or a tenancy under a lease.
b.(1)"Primary residence" means a dwelling in this state owned and occupied by
an individual as that individual's primary place of residence and includes
residences taxed under chapter 57-55, including the land, appurtenances,
and improvements used in the residential occupancy of the dwelling , that,
subject to subsection 3 and paragraph 2, is:
(a)Owned by one or more individuals, either directly or through a
beneficial interest in a qualifying trust;
(b)Designed or adapted for human residence;
(c)Used as a residence; and
(d)Occupied as a primary place of residence by an owner, by an
individual who has a life estate in the property, or, for property owned
through a beneficial interest in a qualifying trust, by a trustor or
beneficiary of the trust who qualifies for the credit .
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(2)For purposes of the definition of "primary residence" under this subdivision:
(a)An individual may not have more than one primary residence.
(b)A primary residence includes a primary residence taxed under
chapter 57 - 55.
c."Qualifying trust" means a trust:
(1)In which the agreement, will, or court order creating the trust, an instrument
transferring property to the trust, or any other agreement that is binding on
the trustee provides that the trustor of the trust or a beneficiary of the trust
has the right to use and occupy as the trustor's or beneficiary's primary
residence rent free and without charge except for taxes and other costs and
expenses specified in the instrument or court order:
(a)For life;
(b)For the lesser of life or a term of years; or
(c)Until the date the trust is revoked or terminated by an instrument or
court order that describes the property with sufficient certainty to
identify it and is recorded in the real property records of the county in
which the property is located; and
(2)That acquires the property in an instrument of title or under a court order
that:
(a)Describes the property with sufficient certainty to identify it and the
interest acquired; and
(b)Is recorded in the real property records of the county in which the
property is located.
d."Trustor" means an individual who transfers an interest in real or personal
property to a qualifying trust, whether during the individual's lifetime or at death,
or the individual's spouse.
3.An individual who does not reside in the primary residence in this state is eligible for
the credit under this section if the individual's absence is due to confinement in a
nursing home, hospital, or other care facility, for as long as that confinement lasts and
the portion of the primary residence previously occupied by the individual is not rented
to another individualperson.
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4.Only one credit under this section may be applied against the property taxes levied
against any primary residence.
5.An individual whose primary residence is a farm structure exempt from taxation under
subsection 15 of section 57-02-08 is not eligible for a credit under this section.
6.The credit may not reduce the liability for special assessments levied upon any
property.
7.To apply for a credit under this section, an applicant shall sign and file with the tax
commissioner, by April first of each year, an application containing a verified statement
of facts establishing the applicant's eligibility as of the date of the claimapplication on a
form and in the manner prescribed by the tax commissioner. The application must be
filed:
a.By April 1, 2025, to request a credit for taxable year 2025 for a primary residence
taxed as real estate under this title or as a mobile home under chapter 57 - 55.
b.By September 1, 2025, to request a credit for taxable year 2026 for a primary
residence taxed as a mobile home under chapter 57 - 55.
c.By April first of each year after 2025 to request a credit for:
(1)The taxable year during which the application is filed for a primary residence
taxed as real estate under this title.
(2)The taxable year succeeding the taxable year during which the application
is filed for a primary residence taxed as a mobile home under chapter
57 - 55.
8.The tax commissioner, in consultation with the county auditors, shall prescribe, design,
and make available all forms necessary to effectuate this section. The tax
commissioner shall make these forms available upon request.
SECTION 4. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-08.10. Primary residence credit - Certification - Distribution. (Effective through
June 30, 2026May 31, 2026 )
1.By June first of each yearJune 1, 2025, the tax commissioner shall:
a.Review a sampling of information certified by the county auditor regarding the
sum of the credits applied against real estate and mobile home taxes levied for
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taxable year 2024 to verify the accuracy of the application of the credit and certify
to the state treasurer for payment to each county the aggregate dollar amount of
credits applied against real estate and mobile home taxes levied for taxable year
2024.
b.Review the applications received under section 57-02-08.9 for credits to be
applied against real estate and mobile home taxes levied for taxable year 2025
and determine which applicants qualify for the credit allowed under section
57-02-08.9 for taxable year 2025; and
b.c.Provide to each county auditor:
(1)A copy of each approved application under subdivision ab which identifies a
primary residence located in the county; and
(2)The sum of the credits allowed under section 57-02-08.9 in the county for
the current taxable year 2025.
2.By November 1, 2025, the tax commissioner shall:
a.Review the applications received under section 57 - 02 - 08.9 for primary
residences taxed as mobile homes under chapter 57 - 55 for credits to be applied
against taxes levied for taxable year 2026 and determine which applicants qualify
for the credit allowed under section 57 - 02 - 08.9 for taxable year 2026; and
b.Provide to each county auditor:
(1)A copy of each approved application under subdivision a which identifies a
primary residence taxed under chapter 57 - 55 located in the county; and
(2)The sum of the credits allowed under section 57 - 02 - 08.9 for primary
residences taxed under chapter 57 - 55 in the county for taxable year 2026.
3.a.For taxable year 2025:
(1)The county auditor shall apply the credit under section 57-02-08.9 to each
primary residence taxed as real estate under this title and identified by the
tax commissioner as a qualifying primary residence on the corresponding
property tax statement.
(2)The county auditor shall consider an application received under section
57 - 02 - 08.9 for a primary residence taxed as a mobile home under chapter
57 - 55 and identified by the tax commissioner as a qualifying primary
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residence under subdivisions b and c of subsection 1 as an application for
an abatement and refund of taxes in the amount of the credit allowed. The
county auditor shall present the application for abatement and refund of
taxes to the board of county commissioners at its next regular meeting. The
county commissioners shall approve the applications filed under this
paragraph as soon as practicable and refunds must be issued without delay
according to the procedures in section 57 - 23 - 09. The application, notice,
and hearing requirements and procedures under chapter 57 - 23 and
sections 57 - 55 - 04.1 and 57 - 55 - 12 do not apply to an application for
abatement and refund filed under this paragraph.
b.For taxable year 2026, the county auditor shall apply the credit under section
57 - 02 - 08.9 to each primary residence taxed as a mobile home under chapter
57 - 55 and identified by the tax commissioner as a qualifying primary residence
on the corresponding mobile home tax statement.
3.4.By January first of each yearJanuary 15, 2026, the county auditor shall certify to the
tax commissioner the sum of the credits approved by the tax commissioner under
subsection 1subdivisions b and c of subsection 1 and subsection 2 which were applied
towardagainst property taxes owed on primary residences in the county for the
preceding yearas provided in subsection 3 .
4.5.By June first of each year after 2024May 31, 2026, the tax commissioner shall review
a sampling of information provided by the county auditor to verify the accuracy of the
application of the credit and certify to the state treasurer for payment to each county
the aggregate dollar amount of credits allowed under section 57-02-08.9 in each
county for the preceding yearapplied against property taxes owed on primary
residences in the county as provided in subsection 3 .
5.6.Within fourteen days of receiving the payment from the state treasurer, but no later
than June thirtieth of each year after 2024, the county treasurer shall apportion and
distribute the payment to the county and to the taxing districts of the county on the
same basis as property taxes for the preceding yearand mobile home taxes were
apportioned and distributed for the taxable year in which the taxes were levied.
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6.7.Supplemental certifications by the county auditor and the tax commissioner and
supplemental payments by the state treasurer may be made after the dates prescribed
in this section to make corrections necessary because of errors.
7.8.The county auditors shall provide information requested by the tax commissioner to
effectuate this section.
8.9.The tax commissioner shall prescribe, design, and make available all forms necessary
to effectuate this section.
SECTION 5. AMENDMENT. Section 57-02-08.10 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-08.10. Primary residence credit - Certification - Distribution. (Effective
throughafter May 31, 2026)
1.By June 1, 2025June first of each year, the tax commissioner shall:
a.Review a sampling of information certified by the county auditor regarding the
sum of the credits applied against real estate and mobile home taxes levied for
taxable year 2024 to verify the accuracy of the application of the credit and certify
to the state treasurer for payment to each county the aggregate dollar amount of
credits applied against real estate and mobile home taxes levied for taxable year
2024.
b.Review the applications received under section 57-02-08.9 for credits to be
applied against real estate and mobile home taxes levied for taxable year
2025primary residences and determine which applicants qualify for the credit
allowed under section 57-02-08.9 for taxable year 2025; and:
(1)The taxable year during which the application is filed for a primary residence
taxed as real estate under this title.
(2)The taxable year succeeding the taxable year during which the application
is filed for a primary residence taxed as a mobile home under chapter
57 - 55 .
c.b.Provide to each county auditor:
(1)A copy of each approved application under subdivision ba which identifies a
primary residence located in the county; and
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(2)The sum of the credits allowed under section 57-02-08.9 in the county for
taxable year 2025:
(a)The taxable year during which the application is filed for a primary
residence taxed as real estate under this title; and
(b)The taxable year succeeding the taxable year during which the
application is filed for a primary residence taxed as a mobile home
under chapter 57 - 55 .
2.By November 1, 2025, the tax commissioner shall:
a.Review the applications received under section 57-02-08.9 for primary
residences taxed as mobile homes under chapter 57-55 for credits to be applied
against taxes levied for taxable year 2026 and determine which applicants qualify
for the credit allowed under section 57-02-08.9 for taxable year 2026; and
b.Provide to each county auditor:
(1)A copy of each approved application under subdivision a which identifies a
primary residence taxed under chapter 57-55 located in the county; and
(2)The sum of the credits allowed under section 57-02-08.9 for primary
residences taxed under chapter 57-55 in the county for taxable year 2026.
3.a.For taxable year 2025:
(1)The county auditor shall apply the credit under section 57-02-08.9 to each
primary residence taxed as real estate under this title and identified by the
tax commissioner as a qualifying primary residence on the corresponding
property tax statement.
(2)The county auditor shall consider an application received under section
57-02-08.9 for a primary residence taxed as a mobile home under chapter
57-55 and identified by the tax commissioner as a qualifying primary
residence under subdivisions b and c of subsection 1 as an application for
an abatement and refund of taxes in the amount of the credit allowed. The
county auditor shall present the application for abatement and refund of
taxes to the board of county commissioners at its next regular meeting. The
county commissioners shall approve the applications filed under this
subdivision as soon as practicable and refunds must be issued without
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delay according to the procedures in section 57-23-09. The application,
notice, and hearing requirements and procedures under chapter 57-23 and
sections 57-55-04.1 and 57-55-12 do not apply to an application for
abatement and refund filed under this paragraph.
b.For taxable year 2026, theThe county auditor shall apply the credit under section
57-02-08.9 to each primary residence taxed as a mobile home under chapter
57-55 and identified by the tax commissioner as a qualifying primary residence
under subsection 1 on the corresponding property tax statement or mobile home
tax statement.
4.3.By January 15, 2026January fifteenth of each year, the county auditor shall certify to
the tax commissioner the sum of the credits approved by the tax commissioner under
subdivisions b and c of subsection 1 and subsection 2subsection 1 which were applied
against property taxes owed on primary residences in the county as provided in
subsection 32.
5.4.By May 31, 2026May thirty-first of each year, the tax commissioner shall review a
sampling of information provided by the county auditor to verify the accuracy of the
application of the credit and certify to the state treasurer for payment to each county
the aggregate dollar amount of credits applied against property taxes owed on primary
residences in the county as provided in subsection 32.
6.5.Within fourteen days of receiving the payment from the state treasurer, but no later
than June thirtieth of each year, the county treasurer shall apportion and distribute the
payment to the county and to the taxing districts of the county on the same basis as
property taxes and mobile home taxes were apportioned and distributed for the
taxable year in which the taxes were levied.
7.6.Supplemental certifications by the county auditor and the tax commissioner and
supplemental payments by the state treasurer may be made after the dates prescribed
in this section to make corrections necessary because of errors.
8.7.The county auditors shall provide information requested by the tax commissioner to
effectuate this section.
9.8.The tax commissioner shall prescribe, design, and make available all forms necessary
to effectuate this section.
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SECTION 6. A new section to chapter 57-20 of the North Dakota Century Code is created
and enacted as follows:
Collection of delinquent property taxes.
If an owner of a primary residence as defined in section 57 - 02 - 08.9 neglects or refuses to
pay the real property taxes or special assessment taxes legally assessed and levied on that
property at the time required by law for the payment of real property taxes and special
assessment taxes, the taxes shall constitute a personal charge against the owner from and
after the day they become due and all of the provisions of law with respect to the enforcement
of collection of personal property taxes, including garnishment, attachment, distress, and any
other remedy provided by law, are applicable.
SECTION 7. AMENDMENT. Section 57-20-26 of the North Dakota Century Code is
amended and reenacted as follows:
57-20-26. Treasurer to give notice of tax lien by mail.
Between the first and fifteenth of November of each year, the county treasurer shall mail to:
1.To each owner of any lot or tract of land, except a primary residence as defined in
section 57 - 02 - 08.9, for which taxes are delinquent a notice givingthat must:
a.Contain the legal description of that lot or tract and stating that the taxes are
delinquent and constitute a lien against the property. The notice must advise; and
b.Advise the owner that unless the delinquent taxes and special assessments with
penalty, simple interest at the rate of twelve percent per annum from and after
January first following the year in which the taxes become due and payable, and
costs established under subsection 5 of section 57-28-04 are paid by October
first of the second year following the year in which the taxes became delinquent,
the county auditor will foreclose on the tax lien and issue a tax deed to the
county.
2.To each owner of a primary residence as defined in section 57 - 02 - 08.9, for which
taxes are delinquent, a notice that must contain the legal description of that lot or tract
and stating that the taxes are delinquent and constitute a lien against the property and
a personal debt of the owners subject to collection methods allowed by law, including
conversion into a judgment lien against all property of the judgment debtor.
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SECTION 8. AMENDMENT. Section 57-22-22 of the North Dakota Century Code is
amended and reenacted as follows:
57-22-22. Extended personal property taxes to be collected with real estate taxes.
Collection of personal property taxes entered and extended as a lien on real estate may be
enforced by foreclosure of tax lien, except if the real estate is a primary residence as defined in
section 57 - 02 - 08.9 . The lands to be foreclosed for personal property taxes entered and
extended thereon must be designated by resolution of the board of county commissioners.
SECTION 9. A new section to chapter 57-28 of the North Dakota Century Code is created
and enacted as follows:
Notwithstanding any other provision in this chapter, this chapter does not apply to a primary
residence as defined in section 57 - 02 - 08.9.
SECTION 10. AMENDMENT. Subsection 1 of section 57-38.3-02 of the North Dakota
Century Code is amended and reenacted as follows:
1."Claimant agency" means the department of health and human services, job service
North Dakota, workforce safety and insurance, state institutions of higher education,
the North Dakota student loan service center, the insurance commissioner, the North
Dakota guaranteed student loan program, the industrial commission acting as the
state housing finance agency under chapter 54-17, a housing authority created under
section 23-11-02, a county for purposes of collecting delinquent real property or
special assessment taxes against a primary residence as defined in section
57 - 02 - 08.9, or the state court administrator on behalf of the state courts for purposes
of court-ordered fines, fees, or costs due the state. On or before September first of
each year, the state housing finance agency shall conduct an election by mail among
housing authorities of the state and certify to the tax commissioner which housing
authority received the greatest number of votes and is capable of compliance with the
duties of a claimant agency under section 57-38.3-05. During the ensuing calendar
year, the housing authority certified as selected under this subsection shall act as the
claimant agency for all housing authorities for the purposes of submitting debtor
information to the tax commissioner for fund transfers and for providing notice to the
debtor as required by section 57-38.3-05.
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SECTION 11. AMENDMENT. Section 57-45-12 of the North Dakota Century Code is
amended and reenacted as follows:
57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid.
When any foreclosure of land for taxes is adjudged to be void, the judgment must state the
reason why it is void. In all such cases, and in cases when by the mistake or wrongful act of the
county treasurer or auditor, land has been foreclosed upon which no taxes were due, and in
cases when taxes have been or may be paid on lands not subject to taxation, or on lands when
subsequent to payment the entry has been or may be canceled, the money so paid and all
subsequent taxes, penalties, and costs which have been or which may be paid must be
refunded, with interest at seven percent per annum from the date of payment to the person
making such payment, the person's heirs or assigns, and the same must be refunded out of the
county treasury to which such money was paid, on an order from the county auditor. A pro rata
share of the money so refunded must be charged to the state and to any city, township, school
district, or other taxing district which may have received any part of such void tax. Whenever
any tax deed made and delivered under this title is adjudged to be void, unless the judgment
declares the tax to be illegal, the tax and all subsequent taxes shall remain and be a lien upon
the land, and. Except for a primary residence as defined in section 57 - 02 - 08.9, the county
auditor shall serve notice of foreclosure of tax lien on the following October first pursuant to
chapter 57-28 for the full amount of taxes, penalties, and costs due thereon.
SECTION 12. AMENDMENT. Section 61-01-21 of the North Dakota Century Code is
amended and reenacted as follows:
61-01-21. Foreclosure of property when only special assessment is delinquent.
IfExcept for a primary residence as defined in section 57 - 02 - 08.9, if there are no delinquent
general taxes against any parcel of real estate and it is foreclosed for special assessments
under this title, the notice of foreclosure of tax lien shall contain a statement to the effect that
the foreclosure is for special assessments. If the foreclosure is made only for special
assessments levied by a municipality or by a taxing district other than the county, the county
auditor shall issue a tax deed to the municipality or taxing district which levied such special
assessments in the usual course of procedure.
SECTION 13. AMENDMENT. Section 61-09-15 of the North Dakota Century Code is
amended and reenacted as follows:
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61-09-15. Assessment made to be general tax - When due and delinquent - Tax lien to
be preferred lien.
All assessments made pursuant to the provisions of this chapter on real property, and
assessments on leasehold estates owned by this state or any of its subdivisions, and, to the
extent provided by the Act of Congress of August 11, 1916, assessments on entered or
unentered public lands shall be a general tax against the real property on which assessed in
like manner and to the same effect as general state and county taxes and shall be of the same
order. The lien thereof shall share ratably with general tax liens in all tax proceedings and,
except as applied to a primary residence as defined in section 57 - 02 - 08.9, in tax lien
foreclosures and shall be subject to all other provisions of law relating to general taxes.
SuchThe assessment shall become due and payable and delinquent at the same time as other
general state and county taxes lien foreclosure and. Except for an assessment made on a
primary residence as defined in section 57 - 02 - 08.9, an assessment shall remain subject to all
statutory provisions applying to tax lien foreclosure. In, and in case leasehold estates only are
affected by said assessments, the tax lien foreclosure notice shall state that fact. The lien for
the bonds of any series shall be preferred to that of any subsequent series, and the lien for the
payments due to the United States under any contract between the district and the United
States, accompanying which bonds have not been deposited with the United States, shall be a
lien preferred over that of any issue of bonds or any series of any issue subsequent to the date
of such contract. All funds arising from assessment and levy, if any, shall be devoted to the
obligations of the district payable from said funds and as to all obligations from the bond and
United States contract a fund shall be so devoted in the order of priority of the creation of the
obligation. No error or omission which may be made in the proceedings of the board, or of any
officer of an irrigation district in referring, reporting upon, ordering or otherwise acting
concerning the establishment, construction, or acquisition of irrigation works, or concerning the
issuance of bonds or improvement warrants, or in making or certifying any assessment shall
vitiate or in any way affect any such assessment; but if it shall appear that by reason of such
error or omission substantial injury has been done to the party or parties claiming to be
aggrieved, the court shall alter such assessment as may be just and the same shall then be
enforced. Whenever the validity of any assessment, or the validity of any deed given pursuant
to a foreclosure of tax lien for such assessment shall be drawn in question in any action in any
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district court in this state, and such assessment shall be held to be invalid by reason of
noncompliance with the laws of this state, the court shall determine the true and just amount
which the property attempted to be so assessed by said assessment should pay, to make the
same uniform with other assessments for the same purpose, and the amount of such
assessments as the same appears on the assessment list thereof, shall be prima facie
evidence of such true and just amount, and judgment must be rendered and given therefor
against the property liable for such assessment, without regard to the proceedings had for the
levy thereof, and such judgment shall be a lien upon the property upon which the assessment
shall have been levied, of equal force and effect as the lien of irrigation district assessments,
and the lien of such judgment shall be enforced by the court in such action.
SECTION 14. AMENDMENT. Section 61-16.1-31 of the North Dakota Century Code is
amended and reenacted as follows:
61-16.1-31. Foreclosure of tax lien on property when general and special assessment
taxes are delinquent.
1.Special assessments imposed under this chapter shall become due and delinquent
and shall be subject to penalties and 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.
2.IfExcept for a primary residence as defined in section 57 - 02 - 08.9, 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 shall state that the
foreclosure is for special assessments and a tax deed in such case shall be issued in
the usual course of procedure.
SECTION 15. AMENDMENT. Section 61-24.8-40 of the North Dakota Century Code is
amended and reenacted as follows:
61-24.8-40. Foreclosure of tax lien on property when general and special assessment
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. IfExcept for a
primary residence as defined in section 57 - 02 - 08.9, if there is no delinquent general property
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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.
SECTION 16. AMENDMENT. Section 61-35-87 of the North Dakota Century Code is
amended and reenacted as follows:
61-35-87. Foreclosure of tax lien on property when general and special assessment
taxes are delinquent.
1.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.
2.IfExcept for a primary residence as defined in section 57 - 02 - 08.9, 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.
SECTION 17. EFFECTIVE DATE. Section 3 of this Act is effective for taxable years
beginning after December 31, 2024. Section 4 of this Act becomes effective on June 1, 2025.
Section 5 of this Act becomes effective on June 1, 2026. Section 10 of this Act is effective for
taxable years beginning after December 31, 2014, and the remainder of this Act is effective for
taxes that become delinquent after December 31, 2024. Property tax proceedings relating to
property taxes that became delinquent before January 1, 2025, are subject to provisions of law
that were in effect December 31, 2024.
SECTION 18. EMERGENCY. Sections 3 and 4 of this Act are declared to be emergency
measures.
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