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57-21 Collection of Rents for Payment of Taxes

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CHAPTER 57-21COLLECTION OF RENTS FOR PAYMENT OF TAXES57-21-01.Application to district court.At any time after any taxes or specialassessments or any installment thereof, heretofore or hereafter levied and assessed upon any<br>real property within this state, have been delinquent for more than twelve months, and remain<br>due and unpaid, the county treasurer, if the said property produces rents, may petition, and, by<br>direction of the board of county commissioners, shall petition, the district court, in the name of the<br>county, for an order directed to the tenant or subtenant, if any, and to the owner of said property,<br>directing that said rents be paid to the county treasurer.57-21-02. Notice to be given. A copy of the petition prescribed by section 57-21-01,and a notice of hearing thereon, must be served upon the tenant and upon the owner of the real<br>property in the manner provided by law for the service of a summons in district court, or, upon<br>order of the court endorsed upon the notice of hearing, the said petition and notice may be<br>served by mailing a copy of each by registered or certified mail to the tenant, and a like copy to<br>the owner of the record title of said property, at the tenant's and owner's last-known post-office<br>address, or to such address as may appear of record in the office of the recorder or of the county<br>treasurer, and in such case the return registry receipt of the post office is prima facie proof of the<br>mailing of such notice and of its receipt by the tenant and the owner to whom it was mailed.57-21-03. Order of court. After hearing, the court may issue an order directing thetenant to pay to the county treasurer all rents payable under the terms of the lease of the<br>property, either due or to become due, and also directing the county treasurer to apply the said<br>payments of rent to the delinquent and current taxes and special assessments, including penalty<br>and interest, and the costs and expenses of the proceeding as determined and taxed by the<br>court. In such order, or thereafter, upon application and hearing, the court, in its discretion, may<br>allow to the taxpayer a percentage of rents, property, and crops, as to the court may seem just,<br>up to and including fifty percent thereof, and may order the treasurer to pay such percentage to<br>such taxpayer at such times and under such circumstances as to the court may seem just and<br>equitable.57-21-04. Duty of tenant and owner. A tenant, pursuant to an order made as providedin section 57-21-03, shall pay to the county treasurer all of the rent for the property described in<br>such order, and if the owner reserves title to property as security for rent, the tenant or owner<br>shall pay said taxes and special assessments out of the owner's portion of such crops or other<br>property, or the proceeds thereof, and a failure to comply with the provisions of the order of the<br>court constitutes contempt and is punishable as such.57-21-05. Receipts a defense in action for rent. The treasurer shall give a receipt tothe tenant for any rents paid pursuant to the order of the court, and the payment thereof and the<br>receipt therefor constitutes a complete defense to a suit by any person for such rent.57-21-06. Appeal. The owner of any property described in a petition made as providedin section 57-21-01 has the right to appeal to the supreme court of this state from any order<br>issued by the district court under the provisions of this chapter. Pending the final determination<br>of such appeal, the treasurer shall continue to receive and the tenant to pay the rents provided in<br>said order, and the treasurer shall hold the said payments in trust for the final determination of<br>such appeal.57-21-07. Priority of liens and assignments. The payment of the rents provided for inthe order of the court has precedence over and must be paid prior to any subsequent assignment<br>of such rents, or lien upon such rents, and no part of such rents is exempt from the payments<br>required under this chapter. The payment of the rents provided for in the order of the court,<br>however, is subject and inferior to any lien which the government of the United States or any<br>agency thereof may acquire as security for the payment of any seed, feed, or crop production<br>loans.Page No. 157-21-08.Vacation of order requiring payment of rents for taxes and specialassessment. Whenever the delinquent and current taxes and special assessments, including<br>penalty and interest, and the costs and expenses of the proceeding, have been fully satisfied out<br>of the rents, property, and crops as provided in this chapter, the treasurer shall apply to the court<br>for an order vacating the order directing the payment of rents, which must be served upon the<br>tenant and upon the owner in the manner provided for the service of the original notice.57-21-09. Tax and special assessment receipts. Whenever the payments of rentsresult in the payment of any year's taxes or special assessments, with penalties, interest, and<br>costs thereto attached, the county treasurer shall issue a receipt for such year's tax or special<br>assessment in the usual manner. In like manner, the county auditor shall issue a certificate of<br>redemption for any taxes or special assessments which have been sold.57-21-10.Payments under protest.Nothing in this chapter may be construed toprevent any taxpayer from exercising the right provided by law as to the payment of taxes or<br>special assessments under protest.57-21-11. State's attorney to represent county. The state's attorney, in the countywhere proceedings under this chapter lie, shall prepare the necessary papers in connection with<br>the proceedings and shall appear at any hearing in said matter as counsel for the county and<br>treasurer.57-21-12. Remedy cumulative. The remedy provided in this chapter is in addition toany other remedy which may be provided by law for the collection of taxes or special<br>assessments levied and assessed against real property.Page No. 2Document Outlinechapter 57-21 collection of rents for payment of taxes