ND
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Sale type
Tax deed
Redemption
24 mo
Interest / penalty
Flat rate · 12%
Sale timing
Annual
Rules in plain English
Sale type
Tax deed
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
NDCC 57-28-09
“After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county”official source ↗
Redemption period
24 mo
24 months (2 years)
NDCC 57-20-26
“paid by October first of the second year following the year in which the taxes became delinquent”official source ↗
Interest / penalty
Flat rate · 12%
12% flat per year.
NDCC 57-20-26
“with penalty, simple interest at the rate of twelve percent per annum from and after January first following the year in which the taxes become due and payable”official source ↗
Bid method
Highest bid
The parcel or lien goes to the highest bidder at auction.
NDCC 57-28-15
“Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price”official source ↗
Sale schedule
Annual
Sales are held about once a year.
NDCC 57-28-13
“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”official source ↗
Bidder process
- 01After the county acquires title by tax deed, the property is appraised and a minimum sale price is fixed at least thirty days before the annual sale (N.D. Cent. Code 57-28-10)
- 02The annual sale is held at the county auditor's office, or the usual place of holding district court, beginning on the third Tuesday of November each year (N.D. Cent. Code 57-28-13)
- 03Each parcel is sold at auction to the highest qualified bidder for no less than the minimum sale price; a person who owes delinquent taxes to any county is unqualified to be the highest bidder (N.D. Cent. Code 57-28-15(1), (7))
- 04Choose payment terms: cash, or one-fourth of the purchase price in cash with the balance in equal annual installments over a period of not more than ten years (N.D. Cent. Code 57-28-15(1))
- 05If paying cash, promptly pay the amount bid to the county treasurer (N.D. Cent. Code 57-28-15(2))
- 06If paying in installments, pay the first installment to the county treasurer and receive a contract for deed executed by the purchaser, the chairman of the board of county commissioners, and the county auditor (N.D. Cent. Code 57-28-15(3))
- 07Upon completion of a cash sale or of payments under a contract for deed, the county auditor executes and delivers a deed conveying the county's entire interest in the property, and the property becomes taxable to the purchaser (N.D. Cent. Code 57-28-15(5), (6))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- For a cash sale, the purchaser shall promptly pay the amount bid to the county treasurer (N.D. Cent. Code 57-28-15(2)).
- Payment methods
- cash
- Residency required
- Not documented
N.D. Cent. Code 57-28-15(1)
“Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale. The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years.”official source ↗
N.D. Cent. Code 57-28-15(7)
“A person is unqualified to be the highest bidder for property if the person owes delinquent taxes to any county.”official source ↗
N.D. Cent. Code 57-28-15(2)
“If the sale is for cash, the purchaser shall promptly pay the amount bid to the county treasurer.”official source ↗
N.D. Cent. Code 57-28-13
“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.”official source ↗
N.D. Cent. Code 57-28-10
“All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter.”official source ↗
Notes
County acquires tax deed and resells. Ch. 57-24 and 57-26 repealed. | Prose: deed | 12%/yr simple; escalating 3% penalties | until foreclosure (pay by Oct 1 of 2nd yr after delinquency) | public auction to highest bid over minimum | November (third Tuesday)