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ND HB1221
Bill
Status
1/3/2019
Primary Sponsor
Bernie Satrom
Click for details
AI Summary
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Extends the period before tax lien foreclosure from two years to five years after taxes become due on property sold by the state on deferred payment contracts (Section 15-08-19).
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Changes the tax delinquency notice deadline from October first of the second year to October first of the fifth year following the year taxes became delinquent (Section 57-20-26).
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Extends the timeline for county auditor foreclosure notices from properties with two or more years of delinquency to those with five or more years of delinquency (Section 57-28-01).
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Applies to all property tax proceedings for taxes due or delinquent after 2018; property taxes delinquent before 2019 remain subject to prior law in effect December 31, 2018.
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Effective for taxable years beginning after December 31, 2018.
Legislative Description
The period of property tax delinquency before foreclosure of a tax lien; to provide for application; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 19 nays 70
1/28/2019