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57-22 Collection of Delinquent Personal Property Taxes

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CHAPTER 57-22COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES57-22-01. Treasurer to give notice. The county treasurer, during the month of Januarypreceding the time when personal property taxes shall become delinquent, shall give to each<br>person, firm, corporation, or limited liability company from whom such a tax is due a written<br>notice stating the amount of the tax due, the date when the same shall become delinquent, a<br>schedule of the penalties which will accrue after delinquency, that unless such taxes are paid on<br>or before the fifteenth day of October of that year the taxes will be placed in the hands of the<br>sheriff for collection, and that in January of the next year the list of unpaid delinquent personal<br>property taxes will be published in the official newspaper in the county.57-22-02. Treasurer to make list of delinquent taxes - Notice by mail. On or beforethe first day of September in each year, the county treasurer shall make out a list of the unpaid<br>delinquent personal property taxes, in the order in which they appear on the tax list, and, on or<br>before the fifteenth day of September thereafter, shall notify each of the delinquents by mail that<br>unless such taxes are paid on or before the fifteenth day of October of that year the taxes will be<br>placed in the hands of the sheriff for collection.57-22-02.1.County auditor to maintain record of delinquent personal propertytaxes. The county auditor, upon receiving a list of the delinquent personal property taxes as<br>required by law, shall cause the same to be entered in individual accounts by taxpayers in a<br>record to be kept in the county auditor's office. Such record must show the names of delinquent<br>taxpayers alphabetically arranged, the amount of the tax of each, for what year or years, and all<br>other information as shown on the original tax list. Subsequent payments must be posted from<br>duplicate copies of tax receipts transmitted by the treasurer and sheriff.57-22-03. List to be delivered to sheriff - Duties of sheriff. The county treasurer, onthe fifteenth day of October, shall deliver the list of unpaid delinquent personal property taxes to<br>the sheriff of the county, who immediately shall proceed to collect all such taxes, and if they are<br>not paid upon demand, the sheriff shall distrain sufficient goods and chattels belonging to the<br>person charged with such taxes to pay the same with penalties and costs. The list given to the<br>sheriff must show the information contained in the original tax list and must include the name and<br>post-office address of the taxpayer, the taxing district and school district in which the taxpayer<br>resides, the valuation, the amount of consolidated taxes, the amount of school per capita or other<br>taxes, and the total tax.57-22-04. Distraint - Notice of sale - Sale - Surplus. Whenever personal propertytaxes are collected by distraint, the sheriff shall take the specific property distrained into<br>possession, and immediately shall proceed to advertise the same by posting notices in three<br>public places in the district or municipality where such property is taken, stating the time when<br>and the place where the property will be sold, and the amount of the delinquent tax with<br>penalties. If the taxes for which said property is distrained, with penalties and cost, are not paid<br>before the day appointed for such sale, which may not be less than ten days after the taking of<br>such property, the sheriff or the sheriff's deputy shall proceed, at public auction, to sell the<br>property, or so much thereof as is sufficient to pay the taxes and the penalties and costs of<br>distress and sale, and any surplus arising from the sale must be disposed of as in the case of the<br>sale of mortgaged personal property.57-22-05.Property exempt from distraint.No personal property is exempt fromdistraint and sale for the payment of personal property taxes, except personal property consisting<br>of household furniture, wearing apparel, and necessary provisions belonging to the head of a<br>family, to the value of one hundred dollars.57-22-06.Sheriff may use other process.If a taxpayer charged with a personalproperty tax has not sufficient property which the sheriff can find to distrain to pay such tax, but<br>has moneys or credits due the taxpayer or coming to the taxpayer from any person, corporation,<br>limited liability company, governmental agency, municipality, or from this state, known to thePage No. 1sheriff, or if such taxpayer has removed from this state, and has property or moneys or credits<br>due the taxpayer or coming to the taxpayer in this state, known to the sheriff, the sheriff shall<br>collect such personal property taxes and penalties by garnishment, attachment, distress, or other<br>process of law, and such remedy is in addition to any other remedy provided by law.57-22-07. Sheriff to give receipts for taxes collected. Upon receiving payment of anypersonal property tax, the sheriff shall make four copies of a receipt therefor, which must contain<br>the information required by section 57-22-03 to be given to the sheriff by the county treasurer and<br>the amount of taxes and interest and penalty collected. One of such receipts must be given to<br>the taxpayer, one must be retained by the sheriff, one must accompany the statement furnished<br>to the county treasurer as aforesaid, and one must be delivered to the county auditor together<br>with a duplicate of the statement furnished to the county treasurer.57-22-08. Sheriff to file statement with and pay collections to county treasurer. Onthe first day of each month after the sheriff receives the delinquent personal property tax list from<br>the county treasurer, the sheriff shall make out and file with the county treasurer a statement of<br>the personal property taxes collected by the sheriff during the preceding month and shall pay the<br>same to the treasurer as shown by the statement of the personal property taxes collected, giving<br>each receipt number, the name of the taxpayer, the year assessed, the amount of the tax, and<br>the amount of penalty and interest collected thereon.The sheriff shall pay to the countytreasurer all personal property taxes collected as shown by the sheriff's said statement at the<br>time of delivering said statement to the county treasurer.57-22-09. Sheriff to file annual report with county auditor. The sheriff, on or beforeJanuary first of each year, also shall file with the county auditor a full and complete list of<br>uncollected taxes and shall append to such list the sheriff's affidavit, or the affidavit of the sheriff's<br>deputy, stating that the sheriff has made diligent search and inquiry for goods and chattels out of<br>which to make collection of the taxes remaining uncollected, and that the sheriff is unable to<br>collect the same. In case of the removal of any delinquent taxpayer, the sheriff shall note on the<br>margin of the list the place to which the delinquent taxpayer has moved, with the date of removal,<br>if the sheriff can ascertain such facts.57-22-10.County auditor to maintain record of delinquent personal taxes.Repealed by S.L. 1957, ch. 357, </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>