North Dakota tax sale statutes

The governing law

North Dakota is a tax deed state, and the investor never meets the delinquency. The county auditor forecloses the tax lien itself: notice goes out on or before June 1 for any property two or more years past due, foreclosure follows on October 1, and the auditor then issues a tax deed to the county, which takes the property in fee. Nothing is sold to a private bidder at that stage, and no tax lien certificate exists to buy. What investors bid on is the county reselling land it already owns, at an annual auction held on the third Tuesday of November at the county auditor's office or the usual place of holding district court. Each parcel is appraised beforehand and cannot sell below its minimum sale price. Payment is cash, or one quarter down with the balance over up to ten years on a contract for deed. Parcels that do not sell can be bought at private sale before the next November auction, still at no less than the minimum sale price.