State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Auditor or Treasurer
• Property/Tax Records Administrator: Assessor
• Taxes Due: Property tax payments are due in two installments. The first installment is due March 1 and the second installment is due October 15
• Taxes Delinquent: Tax payments become delinquent one day after due dates
• Tax Sale Date/Period: Third Tuesday in November
• Tax Sale Registration Requirements: Registration is typically required the day of the sale
• Tax Sale Administrator: Auditor or Treasurer
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sales Opportunities: Yes. Tax deeds not sold after the November sale are offered over the counter

North Dakota is a tax deed state. North Dakota counties hold their tax deed sale on the third Tuesday in November.  North Dakota counties sell tax deeds "over the counter" if there are properties still available after the tax sale in November.



North Dakota County Reference