Record of certificates of indebtedness issued against levied and uncollected taxes

N.D. Cent. Code § 21-02-05
in effect
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21-02-05. Record of certificates of indebtedness issued against levied and uncollected taxes. The county auditor shall keep a record in which must be entered, as to each certificate of indebtedness issued by a political subdivision and certified to by the county auditor as provided in section 21-02-03, the same information as required for the recording of bonds in section 21-03-23. Upon presentment and payment in full by a political subdivision of a certificate of indebtedness which has been recorded by the county auditor pursuant to this section, the political subdivision must provide the county auditor with a certificate of redemption for the certificate, which must be recorded by the county auditor.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t21c02.pdf#nameddest=21-02-05Fetched: 10/16/2026

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