57-25 Payment of Tax or Redemption on Division of Real Estate - North Dakota Statutes

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CHAPTER 57-25PAYMENT OF TAX OR REDEMPTION ON DIVISION OF REAL ESTATE57-25-01. Application for division of property for satisfaction of tax lien. In case amortgage, lien, or sheriff's certificate, or any other instrument conveying an interest in property,
affects only a part of the real estate taxed as a unit, any person interested therein may petition
the county auditor that the person be permitted to pay taxes and satisfy any outstanding tax lien
as to that part only of the real estate in which the party is interested. Such petition must set forth
the petitioner's interest in the property. It must be verified and may be in the form of an affidavit.
Immediately upon the receipt of such petition, the county auditor shall consider the same and
shall make a fair and equitable valuation of the whole tract. The county auditor shall apportion to
the petitioner a part of the taxes, interest, and penalty to be paid by the petitioner in order to
effect satisfaction, which must bear to the taxes, special assessments, interest, penalty, and
costs accrued on the whole tract the ratio which the value of the part or parcel of land in which
the petitioner claims an interest bears to the value of the entire assessed tract of land.
Thereupon the county auditor, by certified mail, shall notify all persons interested in such real
property according to the record, either as owner or as the holder of a mortgage or other lien or
sheriff's certificate, of the filing of such petition and of the auditor's assessment of such tract or
parcel of land and of the auditor's apportionment of the taxes thereon, and the date when the
same will be considered and heard by the auditor. Such hearing may not be less than ten days
after the mailing of such notice. Upon the date set, the county auditor shall hear the parties
interested and shall assess such tract and apportion the taxes thereon as the auditor deems fair
and equitable.57-25-02. Appeal to board of county commissioners. If any interested person isdissatisfied with the determination of the county auditor as provided in section 57-25-01, the
person, within five days after such hearing and determination, shall file with the auditor a written
request that the matter be considered by the board of county commissioners. The county auditor
thereupon shall give notice, by certified mail, to all persons having an interest of record in such
land, of the date when the matter will be heard by the board. Such date may not be less than ten
days after the mailing of such notice. The hearing must be held at the next regular meeting of
the board of county commissioners after said ten-day period has expired. Upon the date fixed,
the board of county commissioners shall hear the parties interested and shall make a division of
the assessed valuation of the tract of land in question and shall apportion the taxes thereon as
said board deems fair and equitable.57-25-03.Appeal to district court.Any person dissatisfied with the order anddetermination of the board of county commissioners may appeal to the district court in
accordance with the procedure provided in section 28-34-01.57-25-04. Tax deed proceedings to be stayed. When any person files with the countyauditor a petition, as provided in this chapter, that the person be permitted to pay taxes, or to
satisfy any outstanding tax lien as to a part only of the real estate sold, the issuance of a tax deed
thereon and all proceedings preliminary thereto must be stayed until the matter is finally
determined and settled.57-25-05. Procedure on payment of tax or satisfaction of tax lien of portion of tract.Upon payment by the petitioner of the amount as finally apportioned, a tax receipt or satisfaction
of tax lien, or both, as the case may be, must be issued to such petitioner by the county auditor.Page No. 1Document Outlinechapter 57-25 payment of tax or redemption on division of real estate