Chapter 57-20 - PAYMENT AND COLLECTION OF TAXES
- Section 57-20-01 - Real and personal property taxes - When due and delinquent - Penalties
- Section 57-20-01.1 - Extension of due date for property taxes when county treasurer's office is closed
- Section 57-20-01.2 - [Expired]
- Section 57-20-02 - Tax list made out by county auditor
- Section 57-20-03 - Form of tax list
- Section 57-20-04 - Abstract of tax list to be sent to tax commissioner - Reports
- Section 57-20-05 - [Repealed]
- Section 57-20-06 - Tax lists delivered to treasurer
- Section 57-20-07 - County treasurer to be collector of taxes
- Section 57-20-07.1 - County treasurer to mail real estate tax statement - Contents of statement
- Section 57-20-07.2 - [Repealed]
- Section 57-20-07.3 - Centrally assessed company credit against payments in lieu of taxes
- Section 57-20-08 - Tax receipts filed with county auditor - Copies retained and filed numerically by county treasurer
- Section 57-20-09 - Discount for early payment of tax
- Section 57-20-10 - Installment payments of real estate tax
- Section 57-20-11 - County warrants receivable for taxes
- Section 57-20-12 - Endorsement of road warrants
- Section 57-20-13 - Negotiable paper may be accepted for taxes and fees
- Section 57-20-14 - Acceptance subject to payment
- Section 57-20-15 - Deposit and refund
- Section 57-20-16 - Cancellation on nonpayment of paper
- Section 57-20-17 - Notice of cancellation
- Section 57-20-18 - Refund to balance books
- Section 57-20-19 - Right to pay up contracts for taxes
- Section 57-20-20 - Payment of tax under protest - Determination of uncontested amount
- Section 57-20-21 - Segregation of contested amount of taxes paid under protest
- Section 57-20-21.1 - Priority for delinquent taxes
- Section 57-20-22 - Disposition of penalty and interest
- Section 57-20-23 - County responsible for collecting and transmitting state taxes
- Section 57-20-24 - [Repealed]
- Section 57-20-25 - [Repealed]
- Section 57-20-26 - Treasurer to give notice of tax lien by mail
- Section 57-20-27 - Mistake in name of owner does not invalidate tax lien
- Section 57-20-28 - Collection of real estate taxes on leasehold or other possessory interest