If there is no delinquent general tax against any parcel of real estate and it 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 auditor shall issue a tax deed to the municipality or taxing district which assessed such special assessments in the usual course of procedure.
N.D.C.C. § 40-25-03