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40-25 Collection of Special Assessments - Obligations of Municipality

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CHAPTER 40-25COLLECTION OF SPECIAL ASSESSMENTS - OBLIGATIONS OF MUNICIPALITY40-25-01.Sale of real property to enforce collections of delinquent specialassessments. Real property shall be sold to enforce the collection of special assessments or<br>installments of special assessments which have become delinquent at the same time and in the<br>same manner as is provided in title 57 for the sale of real property for delinquent general taxes.<br>The sale shall be made by the same officer and upon like notice and subject to the same<br>provision in relation to redemption, and the same record thereof shall be kept by the officer<br>making the sale as in the case of the sale of real property for delinquent general taxes.40-25-02.Sale of property if both general and special assessment taxes aredelinquent - Absence of private bid. If any real property is subject to sale at the same time for<br>delinquent general taxes and also for delinquent special assessments or installments thereof, the<br>delinquent general taxes and the delinquent special assessments or installments thereof shall be<br>advertised and sold together in one sum and one certificate shall be issued therefor. If the real<br>estate is sold for both delinquent general taxes and delinquent special assessments or<br>installment of special assessments and there shall be no bidder therefor, the county auditor shall<br>strike off the parcel of land to the county and one certificate of sale shall cover both general taxes<br>and special assessments which are delinquent.40-25-03. Foreclosure of property if only special assessment is delinquent. If thereis no delinquent general tax against any parcel of real estate and it is foreclosed for special<br>assessments alone, the notice of foreclosure of tax lien must contain a statement to the effect<br>that the foreclosure is for special assessments.If the foreclosure is made only for specialassessments assessed by a municipality or by a taxing district other than the county, the county<br>auditor shall issue a tax deed to the municipality or taxing district which assessed such special<br>assessments in the usual course of procedure.40-25-04.Owners of tax sale certificates issued prior to March 17, 1937, notaffected. Repealed by S.L. 1999, ch. 503, </p> <BR></DIV><!-- /.col.one --><!-- /.col.two --></DIV><!-- /.col.main --></DIV><!-- /div id = content --> <BR class=clear></DIV> <!-- /div id = livearea --> <DIV></DIV><!-- /.col.one --> <DIV></DIV><!-- /.col.main --> <DIV></DIV><!-- /#content --><BR class=clear> <DIV></DIV><!-- /#livearea --> <!-- Footer--> <DIV id=footer> <DIV class=container> <P class=copyright>Copyright &copy; 2012-2022 Laws9.Com All rights reserved. </P><!-- /.copyright --> <P class=footerlinks><A href="/contactus.html">Contact Us</A> | <A href="/aboutus.html">About Us</A> | <A href="/terms.html">Terms</A> | <A href="/privacy.html">Privacy</A></P><!-- /.footerlinks --> </DIV><!-- /.container --> </DIV><!-- /footer --> </BODY></HTML>