ND HB1340

Extends the delinquency period before tax lien foreclosure from two years to five years in section 15-08-19, allowing property owners additional time before the county acquires rights to the property.

Updates section 57-20-26 to change the tax payment deadline from October first of the second year to October first of the fifth year following the year taxes became delinquent.

Modifies section 57-28-01 to require notice of foreclosure only after five or more years have passed since taxes became due, instead of two or more years.

Applies to property taxes due or delinquent for taxable years after 2018, with property tax proceedings for taxes due before 2019 remaining subject to prior law in effect December 31, 2018.

Effective for taxable years beginning after December 31, 2018.