Following are frequently asked questions and answers. They are divided into four topic areas: Counties, NDACo, Oil, Gas & Minerals and Voting & Elections.
Please read through them first, and if you don't see an answer to your queestion, to ask your own question, please send an email to jeff.eslinger@ndaco.org. We will respond to you by email, and if we feel others would be interested in the same question, we'll post it below for everyone.
North Dakota State Law (NDCC 57-28-01) states; "On or before June first in each year, the county auditor shall give notice of foreclosure of tax lien for all property for which four or more years have passed since the tax became due." Only after this foreclosure notice does tax title to the property transfer to the county, and the property subsequently becomes available for sale. Since 1999, State Law has not permitted the "sale of delinquent taxes" allowing for a private lien-holder interest in the property.
"The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year." (NDCC 57-28-13) This can take place only after proper notice, which is spelled out in NDCC 57-28-14, which reads: "Notice of the annual sale must include a description, any street address, and minimum sale price for each parcel of property to be sold. Notice must be given in both of the following manners: