57-29 Tax Liens on Land Acquired by State
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the taking effect of this code, has acquired, or thereafter acquires, title to any tract of land and
there are listed and legally charged against the tract unpaid general property or other taxes or tax
deeds, the holders of the liens of the taxes or tax titles are without power to enforce or to
effectuate the same. All remedies for the enforcement or enjoyment of the liens or titles are
suspended wholly and all proceedings to enforce or effectuate the liens or titles subsequent to
the acquisition of the tract of land by the state of North Dakota or any of its agencies,
departments, or instrumentalities and during the time the tract is owned by the state of North
Dakota or any of its agencies, departments, or instrumentalities, are null and void, except that
any tax title acquired previous to the acquisition of title by the state of North Dakota or any of its
agencies, departments, or instrumentalities may be made effectual and may be enjoyed until the
time the state of North Dakota or any of its agencies, departments, or instrumentalities acquires
title based upon a mortgage or other conveyance previous in time to the due date of the taxes
upon which the tax title is based, whereupon all rights, interests, powers, privileges, and
immunities theretofore owned and enjoyed under the tax title are suspended forthwith, and the
state of North Dakota or any of its agencies, departments, or instrumentalities may enter into
possession of the tracts of land and shall have the entire control, use, and enjoyment thereof.57-29-02. Reinstatement of tax liens upon sale. Upon the sale of tracts of land by thestate of North Dakota or any of its agencies, departments, or instrumentalities, and upon
payment to the state of North Dakota or any of its agencies, departments, or instrumentalities of
not less than twenty percent of the sale price of the particular tract or tracts sold, the provisions of
section 57-29-01 become inoperative with respect to such lands, and the general statutory
remedies to enforce and effectuate tax liens and titles again are applicable.57-29-03. Payment of tax liens. The trustee for the state of North Dakota, or the Bankof North Dakota, as agent for the trustee, when the income received or in prospect from any
particular tract of land acquired warrants it, shall pay to any county owning and holding any tax
lien, tax sale certificate, or tax title suspended under the provisions of section 57-29-01 but
otherwise legally sufficient, moneys equal in amount to the original amount of the general taxes
upon which such lien, certificate, or title is based, and the treasurer of such county shall accept
such moneys in full payment of the amount due on or invested in such tax lien, certificate, or title,
which thereafter is null and void, and the evidences of which thereupon must be canceled from
the tax records of the state and of its subdivisions by the appropriate fiscal officers.57-29-04. Abatement to purchaser of tax sale certificates on state-acquired land.Repealed by S.L. 2007, ch. 501,