# Title 57 — Taxation

## Chapter 57-28 — Rights of County When Lands Not Redeemed

### § 57-28-01. Notice of foreclosure of tax lien to be given.

On or before June first in each year, the county auditor shall give notice of foreclosure of tax
lien for all property for which two or more years have passed since the tax became due.
### § 57-28-02. When tax lien is foreclosed.

The tax lien foreclosure date is October first after the service of the notice of foreclosure.
### § 57-28-03. Contents of notice of tax lien.

Notice of foreclosure of tax lien must include:
1. The description of the property.
2. The amount of delinquent property taxes and special assessments, with penalties,
interest, and foreclosure costs, for the tax year foreclosed.
3. The total amount required to satisfy the property tax lien.
4. The time when the foreclosure will occur.
### § 57-28-04. Service of notice of foreclosure of lien.

1. If the current assessment records show that a residential building is located on the
property, the county auditor shall deliver the notice of foreclosure of tax lien to the
sheriff who shall serve it or cause it to be served personally upon the owner, if known
to be a resident of this state. If the owner is a nonresident of this state, the county
auditor shall serve the notice by certified mail addressed to the owner at the owner's
last-known post-office address and determine whether personal service upon any
person is required under subsection 3. If the current assessment records show that no
residential building is located on the property, the auditor shall serve the notice by
certified mail addressed to the owner at the owner's last-known post-office address.
2. By March first, the county auditor shall request from the recorder and the clerk of the
district court a list giving the names and addresses of all persons who appear to be
interested as owners, mortgagees, lienholders, or judgment creditors. Ownership does
not include an easement or right of way recorded or a mineral interest that was
severed from the surface estate. The recorder and the clerk of the district court shall
provide the county auditor with the requested lists by April fifteenth following the
request.
3. On or before June first, the county auditor shall serve the notice of tax lien foreclosure
personally upon any person actually residing upon the property subject to tax lien and
by certified mail upon any other person entitled to the possession of the property as
may appear from the records of the recorder or clerk of the district court.
4. The county auditor shall serve the notice of foreclosure of tax lien upon each
mortgagee, lienholder, and other person with an interest in the property except a
person whose only interest is in a mineral interest that was severed from the surface
estate before the filing of any unsatisfied lien or mortgage or before January first of the
year following the year for which the taxes were levied and to which the notice of
foreclosure of tax lien relates, and upon whom personal service is not required by this
section, as shown by the records of the recorder or the clerk of the district court of the
county. The notice must be served by certified mail. If a mortgagee, lienholder, or other
person entitled to notice under this subsection has an agent registered with the
secretary of state for the purpose of accepting service, the notice required under this
subsection must be served on that registered agent.
5. The expense of service of the notice, publication, and other foreclosure costs under
this chapter in the amount of fifty dollars or actual costs whichever is higher must be
added to the amount required to satisfy the tax lien. The auditor or sheriff shall make
proof of service by mail by affidavit showing the names and addresses of all parties
upon whom the notice was served with the date of mailing in each case and shall

attach the registry, certification, and return receipts and file the affidavit and receipts
with the original notice of foreclosure of tax lien. Service by publication under this
chapter must be shown of record by filing of an affidavit of publication.
### § 57-28-05. Form of notice of foreclosure of tax lien service by certified mail.

The notice of foreclosure of tax lien which the county auditor is required to serve by certified
mail must be substantially in the following form:
To ________, the owner of the record title of the real estate hereinafter described, and to all
mortgagees, lienholders, and other persons interested in the real estate:
I, __________, county auditor of ____________ County, North Dakota, give notice that the
real estate hereinafter described has a lien for delinquent taxes against it for the year ________
and unless the tax and special assessments, with interest, penalties, and cost of foreclosure
action are paid on or before October first, after the date of this notice, tax deeds will be issued to
the county, granting to and vesting in it, the absolute title in fee to the real property, subject,
however, to the lien for installments of special assessments certified or to be certified to the
county auditor or which may become due subsequent to the time of service of this notice, and
foreclosing all rights of the owner, mortgagees, lienholders, and other persons interested
therein, as may appear from the records of the recorder and the clerk of the district court of the
county. There is given herewith the description of the parcels of real estate, and set opposite
each description is the amount which will be required to satisfy the tax lien for the year
__________.
The property is described as follows, with the amount required to satisfy the tax lien set out
opposite each description: __________________________________________________
___________________________________________________________________
Given pursuant to authority of law on ______________, ________.
County auditor of __________ County, North Dakota.
### § 57-28-06. Service of notice by publication.

The county auditor shall serve notice of foreclosure by publication as to all property for
which notice is served upon the owner by certified mail. The notice may include any number of
parcels of property and only one heading is necessary for the entire list. The notice must contain
the description and any street address of each parcel of property. However, the failure to include
the street address in the notice does not affect the validity of the notice. The notice must be
published once on or before August first in the official newspaper of the county.
### § 57-28-07. Form of notice for publication.

The notice of foreclosure of tax lien to be served by publication must be substantially in the
following form:
I, __________, county auditor, of ___________ County, North Dakota, give notice that
the real estate hereinafter described has a lien for delinquent taxes against it for the year
_____, and unless the tax and special assessments, with interest, penalties, and cost of
foreclosure action are paid, on or before October first after the date of this notice, the real
estate will become the absolute property in fee of this county, subject to the lien for
installments of special assessments certified or to be certified to the county auditor or which
may become due subsequent to the time of service of this notice, and the former owner,
mortgagees, lienholders, and other interested persons therein will be forever foreclosed and
barred from asserting any further rights to the real estate. The following is a list of the real
estate on which the tax lien will be foreclosed on October first. Opposite each description of
the real estate appears any street address of the property, the name of the owner of the
record title, and the amount which must be paid to satisfy the tax lien. (List descriptions,
names of owners, and amount necessary to satisfy the tax lien.)
Given pursuant to authority of law on ______________, ______.
The failure to include the street address in the notice does not affect the validity of the notice.

### § 57-28-08. Effect of failure to satisfy tax lien.

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the
date of foreclosure shall:
1. Pass any interest of the owner, mortgagee, or lienholder in the property to the county.
The interest acquired by the county is subject to the lien for installments of special
assessments certified to the county auditor or which may become due after the service
of the notice of foreclosure of tax lien. The interest acquired by the county is subject to
an easement or right of way recorded with an effective date that precedes the date of
official notice to the record titleholder which states that property taxes are delinquent
and constitute a property lien.
2. Foreclose all rights of satisfaction.
3. Waive all errors, irregularities, or omissions which do not affect the substantial rights of
the parties, except jurisdictional defects.
### § 57-28-09. Tax deed to be issued.

After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall
issue a tax deed to the county or, in cases in which the department of water resources has
made an assessment against the property under section 61-03-21.3, the county auditor shall
issue a tax deed to the state or, if the property was sold by another political subdivision of this
state within the ten years preceding the foreclosure, the county auditor shall issue a tax deed to
that political subdivision. The tax deed passes the property in fee to the county, the state, or
political subdivision, free from all encumbrances except installments of special assessments
certified to the county auditor or which may become due after the service of the notice of
foreclosure of tax lien, a homestead credit for special assessments lien provided for in section
57-02-08.3, and an easement or right of way recorded with an effective date that precedes the
date of official notice to the record titleholder which states that property taxes are delinquent and
constitute a property lien. While the county, the state, or political subdivision holds title under a
tax deed, it is not liable for the payment of any installments of special assessments which
become due unless the board of county commissioners, the state, or political subdivision has
leased or contracted to sell the property. A deed issued under this section is prima facie
evidence of the truth and regularity of all facts and proceedings before the execution of the
deed.
### § 57-28-09.1. Form of tax deed.

A tax deed must be substantially in the following form:
This deed is made by _______ (name of county auditor), county auditor of _______ County,
North Dakota, in the name of the state to _______ (name of county) County, as provided by the
laws of the state of North Dakota:
Whereas, there was assessed for _______ (year) the following real property: _______
(legal description of the property); and
Whereas, the taxes for _______ (year) levied against the property amounted to $_______;
and
Whereas, the taxes were not paid and a property tax lien for the payment of the taxes
attached; and
Whereas, notice was given to interested parties under chapter 57-28 of foreclosure of the
tax lien and that the issuance of a tax deed was pending; and
Whereas, the property tax lien has not been satisfied by _______ (name of former owner)
or any other person entitled to satisfy it.
Now, therefore, I _______ (auditor's name), county auditor of _______ County, North
Dakota, in the name of the state, hereby grant to _______ (name of county) County, all the
property situated in _______ County, North Dakota, described in this document.
Witness my hand on this date _______ (date, including year).
_______________, County Auditor
_______________ County, North Dakota

### § 57-28-10. Appraisal for annual sale - Minimum sale price.

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. The appraised
price must be sufficient to cover all taxes, special assessments, homestead credit for special
assessments, penalties, interest, and costs which were due against the property at the time of
the service of the notice of foreclosure of tax lien, plus an amount equal to the estimated taxes
and special assessments for the current assessment year. If the fair market value of the
property is more than the total amount due against the property, the minimum sale price of the
property must be at least equal to the total amount due against the property. If the fair market
value of the property is less than the total amount due against the property, the board shall fix a
fair minimum sale price for the property.
### § 57-28-11. Hearing on appraisal or reappraisal.

After an appraisal or reappraisal of property acquired by tax deed, the board of county
commissioners shall set a date for hearing objections to the minimum sale price determined. At
least ten days before the hearing, the county auditor shall mail to the auditor of any city, or the
clerk of the board of supervisors of any township, in which appraised property is located a
written notice stating the time when objections to the established minimum sale price will be
heard. Any member or representative of the governing body of any taxing district may appear at
the hearing with reference to the fair market value of appraised property, and the board may
make appropriate changes in the minimum sale price of property.
### § 57-28-12. Appeal.

If dissatisfied with the determination of the board of county commissioners under section
57-28-11, the governing body of any taxing district may appeal to the district court under section
### § 28-34-01. Appeals under this section must be heard by the court without a jury.

The county
auditor shall make any changes in minimum sale price ordered by the court.
### § 57-28-13. Time and place of annual sale.

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.
### § 57-28-14. Notice of annual sale - Contents.

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:
1. By posting a notice at the county auditor's office at least fifteen days before the date of
sale.
2. By publishing a notice in the official newspaper of the county once, not less than ten
days before the date of sale.
The failure to include the street address in the notice does not affect the validity of the notice.
### § 57-28-15. Annual sale at auction - Sale price - Terms of payment.

The annual sale must be conducted in the following manner:
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. The purchaser may pay any or
all annual installments with interest before the agreed due date of the installments.
2. If the sale is for cash, the purchaser shall promptly pay the amount bid to the county
treasurer.
3. If the purchase price is to be paid in installments, the purchaser shall pay the first
installment to the county treasurer and be given a contract for deed setting forth the
terms of the sale. The contract for deed must be executed by the purchaser, the

chairman of the board of county commissioners, and the county auditor. The contract
must give the county the right to cancel the contract by resolution and due notice upon
default by the purchaser.
4. The original contract for deed must be filed with the county treasurer, who shall record
upon it all payments made by the purchaser. The interest rate for the contract must be
established by the board of county commissioners at no more than twelve percent.
5. Upon completion of a cash sale or payments under a contract for deed, the county
auditor shall execute and deliver a deed conveying to the purchaser the entire interest
of the county in the property.
6. Upon the execution and delivery of the deed or contract for deed, the property
becomes taxable to the purchaser.
7. A person is unqualified to be the highest bidder for property if the person owes
delinquent taxes to any county.
### § 57-28-16. Form of deed to purchaser.

The deed which the county shall execute and deliver to the purchaser must be substantially
in the following form:
This indenture made on __________, __________, between the county of
___________, North Dakota, party of the first part, and ____________, party of the second
part, witnesseth:
WHEREAS, the real property hereinafter described was acquired by the county
through tax deed proceedings for the nonpayment of taxes levied and extended against the
property for the years of ______ to ______ inclusive, with interest and penalties, amounting
to the sum of __________ dollars; and
WHEREAS, the real property was offered for sale, and sold, pursuant to authority of
law, on _____________, ______, and at the sale, the second party became the purchaser
of the whole thereof, for the sum of ________ dollars, which has been paid in full;
NOW, THEREFORE, the county as party of the first part, in consideration of the
premises, and pursuant to authority of law, hereby does grant, bargain, sell, and convey to
the second party, the second party's heirs and assigns, that certain real property situated in
the county of ________, North Dakota, described as follows:
To have and to hold the above described real property with all of the appurtenances
thereunto belonging to the party of the second part, ________ heirs and assigns forever.
IN WITNESS WHEREOF ___________ and _____________, as chairman of the
board of county commissioners and county auditor, respectively, of said county, hereby do
set their hands the day and year first above written and do cause the seal of said county to
be affixed thereto.
____________ County,
North Dakota
_____________________________________
Chairman, board of county commissioners
_____________________________________
County auditor
County of _______________
On _____________, ______, personally appeared before me, a notary public within
the aforesaid county and state, __________ and __________, to me personally known to
be the chairman of the board of county commissioners and the auditor, respectively, of said
county, and acknowledged to me that they executed the foregoing deed for and on behalf of
said county.
_____________________________________
My commission expires _____________. Notary Public, for _________ County, North
Dakota.

### § 57-28-17. Sale between annual sales - Reappraisal.

1. If the county continues to retain the property acquired by tax deed after the initial
appraisal is conducted and the annual sale is held, the board may reappraise the
value of the property at any time deemed necessary by the board. The reappraisal of
the property must be completed at least thirty days before a subsequent annual sale
under this chapter. Any property not sold at the annual November sale may be sold by
the county auditor at private sale before the next annual November sale for not less
than the property's minimum sale price. A parcel of real estate against which an unpaid
special assessment continues as a lien under section 57-28-09 may be sold by the
county auditor free of the lien if the governing body of the city in which the property is
located finds that the sum of the minimum sale price and the unpaid special
assessment exceeds the market value of the property. If the governing body of the city
makes this finding, it may cancel all or part of the special assessment lien against the
property to reduce the lien to an amount which, when added to the minimum sale
price, will be equal to the market value of the property. The action of the governing
body shall be certified by the city auditor or clerk to the county auditor. The county
auditor may then sell the property at private sale before the next annual November
sale for not less than the resulting amount. The purchaser acquires the property free
from any part of any lien for special assessment which was canceled by the governing
body of the city, and the county auditor shall remove from the record any canceled
special assessments.
2. Notwithstanding the provisions of this section or other provisions of law, any property
acquired by the county which is subject to a special assessment lien for improvements
made by a city may be sold to that city for cash at any price agreed upon by the board
of county commissioners and the governing body of the city.
### § 57-28-17.1. Private sale between annual sales by nonexclusive listing agreements.

The board of county commissioners may by resolution engage licensed real estate brokers
to attempt to sell property not sold at the annual November sale. The resolution must authorize
sale by way of nonexclusive listing agreements; describe the real property to be sold; provide a
maximum rate of fee, compensation, or commission; and provide that the county reserves the
right to reject any and all offers determined to be insufficient. Property that is subject to a special
assessment lien for improvements made by a city must first be offered for sale to the city.
### § 57-28-18. Terms of private sale and distribution of proceeds.

1. Any private sale of real property made between the annual November sales must be
made upon the same terms and conditions as a sale may be made at the November
sale, unless the board of county commissioners has had the property reappraised and
has consented, by majority, to value the property at the reappraised price. The sale of
farmland acquired by the county by tax deed is subject to any existing lease of the
property for the year of the sale. If the farmland is to be sold by private sale to any
person other than the former owner or other interested person, a deed or contract for
deed may not be delivered to the purchaser until thirty days after service by certified
mail upon the former owner or other interested party of the pending sale, the date
when the sale will become final, and the amount required to repurchase the property.
For the purposes of this section, "other interested party" means the executor,
administrator, parent, spouse, or child of the former owner who has notified the county
auditor in writing of that status, the address at which service may be made, and that
the person should be notified of the expiration of the period of repurchase in
connection with any private sale of the property.
2. In case of the sale, contract for sale, or repurchase by the former owner of tax deed
property during January, the property must be assessed and taxed for that year, and
the purchaser or repurchaser is entitled to the rental and landlord's share of crops on
the property for the year. In case of the sale, contract for sale, or repurchase by the
former owner of tax deed land after January, the property may not be assessed and
taxed for that year, and the county is entitled to the rental and landlord's share of the

crops on the property for the year. The proceeds realized from a sale between annual
November sales must be apportioned in the same manner as the proceeds of the
annual November sale.
### § 57-28-19. Rights of repurchase.

The former owner; the former owner's executor or administrator; or any parent, spouse, or
child of the former owner may repurchase any property forfeited to the county under tax deed
proceedings, so long as the tax title to the property remains in the county. If any city has made a
special assessment for public improvements against the property and the special assessment
has become delinquent and remains unpaid, the city has a right to purchase the property for
cash, at the appraised value, prior to that of any party. Upon appraisal of the property, the
county auditor shall give notice to the auditor of any such city and the city has thirty days within
which to exercise its priority right to purchase the property under this section. A repurchase by a
private party under this section may be for cash or contract for deed made by and between the
board of county commissioners and the former owner; the executor or administrator of the
former owner; or any parent, spouse, or child of the former owner. The consideration of the
repurchase contract with a private party must include:
1. The total amount required to be paid to effect a satisfaction of tax lien.
2. The total amount of all subsequent taxes and special assessments with interest,
penalties, and costs.
If the fair market value of the property at the time of the repurchase is less than the amount to
be paid under subsections 1 and 2, the board shall fix a fair sale price for the property. If a
repurchase under this section is by contract for deed, the party making the repurchase must pay
at least twenty-five percent of the total contract price in cash and the remainder must be
payable in no more than ten annual equal installments. The board of county commissioners
shall establish the rate of interest for a contract for deed under this section, not exceeding the
prime rate of interest established by the Bank of North Dakota for the month immediately
preceding the month in which the contract was entered. A contract for deed under this section
must provide that if the repurchaser or the successor in interest fails to pay one or more of the
installments when due, with interest, the board of county commissioners may cancel the
contract and all payments and improvements made by the repurchaser or the successor in
interest will be forfeited to the county as liquidated damages for breach of contract unless
otherwise expressly provided. Upon the completion of a cash sale or payments under a contract
for deed under this section, the county auditor shall execute and deliver a deed conveying to the
repurchaser the entire interest of the county in the property. Upon the execution and delivery of
a deed or contract for deed under this section, the property becomes taxable to the repurchaser.
In case of repurchase or contract for repurchase of tax deed property during January, the
property must be assessed and taxed for that year, and the repurchaser is entitled to the rental
and landlord's share of crops on the property for the year. In case of the repurchase or contract
for repurchase of tax deed land after January, the property must not be assessed and taxed for
the current year, and the county is entitled to the rental and landlord's share of crops on the
property for the year. The repurchase or contract for repurchase of tax deed farmland is subject
to any existing farm lease of the property for the year in which the repurchase or contract for
repurchase is made.
### § 57-28-19.1. Real estate sold to city or acquired by the county by tax deed to be

marketable.
A city that has purchased property or a county that has acquired a tax deed to property
under this chapter is deemed to have marketable record title to the property if all of the following
apply:
1. The county deed conveying the property has been recorded.
2. The city or county has entered into possession of the property and continued its
possession for three months or longer.
3. No lis pendens giving notice of the pendency of an action challenging the validity of tax
proceedings or of the deed has been recorded within three months of the date on
which the city or county entered into possession of the property.

A city or county that is deemed to have marketable record title may convey title free of any
claims based on a defect in the process through which the city or county obtained title to the
property. If title of the city or county is deemed marketable under this section, a claimant who
would be entitled to some claim on the property because of a defect in the process by which the
city or county obtained title has instead the right to recover from the city or county the net value
of that claim, subject to the statutory restrictions on claims against a city or county. For the
purpose of this section, the fact of possession by the city or county may be shown of record by
one or more affidavits that contain the legal description of the property and show that the city or
county entered into possession of the property and continued possession for three months or
longer. The posting on the property of a sign or notice, legible from the street adjacent to the
property, stating that the property is owned or for sale by the city or county is an act of
possession by the city or county, but is not required.
### § 57-28-20. Disposition of proceeds of sales.

All proceeds from the public or private sale of property under this chapter must be
apportioned as regular tax payments are apportioned among and within taxing districts in which
the property is located, as follows:
1. The county treasurer shall issue a regular tax receipt in the name of the county,
beginning with the earliest year for which the taxes are delinquent. Tax receipts must
be written for the amount of the tax, with penalty and interest. If the property is:
a. Sold for an amount sufficient to cover all outstanding taxes, special assessments,
penalties, interest, and associated costs at the time of selling the property, tax
receipts must be written for all such years, and any remaining amount must be
retained by the county for ninety days following the date of the sale. After the
ninety-day retention period, any excess proceeds must be distributed as provided
in subsection 3.
b. Sold under a contract, the county treasurer shall issue tax receipts, beginning
with the earliest year for which taxes or special assessments are delinquent, with
penalty and interest, and all subsequent payments made on the contract must be
applied to the earliest remaining unpaid taxes or special assessments. Any
payment under the contract after all taxes, special assessments, penalties,
interest, and associated costs at the time of selling the property are paid must be
retained by the county for ninety days following the date of the sale. After the
ninety-day retention period, any excess proceeds must be distributed in the
manner provided in subsection 3.
c. Sold for less than the total amount of the taxes due, the treasurer shall write tax
receipts beginning with the earliest year and for as many subsequent years as
the proceeds realized from the sale will satisfy, and the remainder of any unpaid
general taxes or special assessments must be canceled by the board of county
commissioners.
2. If an owner of record title owns multiple parcels of property subject to foreclosure
proceedings under this chapter, the county treasurer shall use the aggregate amount
of outstanding taxes, special assessments, penalties, interest, and associated costs
applicable to all parcels of property and the aggregate proceeds from all public or
private sales of the parcels of property to determine the amount of excess proceeds, if
any, available for distribution as provided in this section.
3. Excess proceeds under this section must be distributed:
a. To the owner of the record title of the real estate listed in the notice of foreclosure
of tax lien if the owner of record submitted an undisputed claim for the excess
proceeds within the ninety-day retention period;
b. To the clerk of the district court in the county in which all or a majority of the
property is located if a disputed claim or multiple claims for the excess proceeds
were submitted within the ninety-day retention period; or
c. To the unclaimed property administrator under chapter 47-30.2 if a claim for the
excess proceeds was not submitted within the ninety-day retention period.

4. A city or county that acquires a tax deed to property shall make reasonable efforts to
sell the property for the amount necessary to satisfy the outstanding taxes, penalties,
and interest owed on the property and shall distribute any remaining sale proceeds in
the manner provided in this chapter.
### § 57-28-21. Cancellations from record.

Repealed by S.L. 1999, ch. 503, § 47.
### § 57-28-22. Sale of property owned by county more than ten years.

The board of county commissioners may sell property acquired by the county at tax sale or
by foreclosure of tax lien more than ten years ago without further notice.
### § 57-28-23. County lands may be leased.

The board of county commissioners may lease any property acquired by the county by tax
deed. A mineral lease in farmland acquired by the county by tax deed may not be entered until
thirty days after giving the former owner or other interested party notice of the right to
repurchase the property from tax lien foreclosure in the manner provided in section 57-28-18.
### § 57-28-24. Terms of leases.

All leases of property under this chapter must be made subject to sale and limited to a term
not exceeding five years. However, property may be leased for grazing purposes without being
subject to sale for a term not exceeding ten years.
### § 57-28-25. Board of county commissioners may act as leasing agents or may employ a

county land agent.
The board of county commissioners may not expend more than ten percent of the total
lease revenue collected under this chapter for costs in connection with the supervision and
collection of rentals. The board may authorize one or more of its members to act as the county
land agent or employ a county land agent to manage, lease, and collect rentals for any property
owned by the county. The county land agent must be bonded by the state bonding fund, in an
amount determined by the board of county commissioners. The agent shall deposit all amounts
collected with the county treasurer and obtain a receipt. The board of county commissioners
shall fix the compensation and expenses of the agent, but the compensation and expenses may
not exceed ten percent of the total revenue collected by the agent and must be paid out of the
revenue from the rentals of county lands.
### § 57-28-26. Disposition of rental revenue.

All the net revenue from leases of property under this chapter and all federal payments for
property acquired by the county by tax deed must be paid into the county treasury. On or before
January tenth in each year, the county treasurer shall apportion these amounts received in the
previous calendar year to the county, city, school district, township, or other taxing districts in
which the property is located in the proportion that the previous year's general fund levy in the
taxing district bears to the total of general fund levies of all taxing districts in which the property
is located.
### § 57-28-27. Discretion of county commissioners in lease or sale of tax deed lands.

The board of county commissioners may refuse to sell or lease any agricultural lands held
by the county under a tax deed if the board finds that any of the following would result:
1. The use would seriously impair the fertility of the property or adjoining property due to
wind or water erosion.
2. The property will become a part of an agricultural unit that will be too small or too large
to be operated in the best interests of the community and taxing districts and the use
may result in failure of the owner or lessee to pay taxes upon the property.
3. The use would result in lessening the value or marketability of adjacent property held
by the county.

The board of county commissioners may classify agricultural lands held by the county according
to suitability for tillage, haying, or grazing purposes. Applicants for deeds or leases may file with
the county auditor a statement of the size of the farming unit for which the property is desired,
the uses intended for the property, and any other information relative to the planned operation of
the property which is required by the board of county commissioners.
### § 57-28-28. County lien for costs of improvement to distressed property forfeited in tax

foreclosure.
1. If property sold by the county under this chapter is sold for less than the total amount
of the taxes due and the costs to improve salability of the property which were incurred
by the county in cleanup, repairs, demolition, or other action necessary because of
damage, neglect, or waste by the prior owner, those costs incurred by the county to
improve salability which were not recovered by the county from the sale constitute a
lien on any real property owned, or later acquired, in the county by that prior owner.
2. The county auditor shall extend and enter upon the tax list of real estate then in the
hands of the county treasurer, opposite the description of real estate designated by the
board of county commissioners which belongs to the prior owner, the year for which an
obligation to the county exists under this section and the amount of that obligation. The
entry must be made without regard to any prior payment of real estate taxes on those
properties and the treasurer may not thereafter issue any receipt in full for real estate
taxes on those properties without making collection at the same time of the obligation
under this section. A taxpayer holding a specific superior lien on those properties
ahead of a lien under this section is entitled to tax receipts without regard to
nonpayment of obligations under this section.
### § 57-28-29. Notice of tax delinquency - Central indexing system.

Repealed by S.L. 2013, ch. 257, § 47.
