North Dakota § 21-02-06 - Certifying amount of uncollected taxes
Full text of North Dakota North Dakota Century Code § 21-02-06 — Certifying amount of uncollected taxes, with citation guidance and answers to common questions.
§ 21-02-06. Certifying amount of uncollected taxes
The county auditor, upon request of the officers of a political subdivision, shall certify to them the amount of uncollected taxes remaining upon the tax lists to the credit of the political subdivision on the last day of the preceding month, and annually shall certify such information to the clerk of each township on February fifteenth, to the auditor of each city on September tenth, and to the business manager of each school district on July tenth. The county auditor also shall certify to the clerk, auditor, business manager, or secretary, or equivalent officer, of each political subdivision, at the time of making the monthly apportionment of funds, the amount of cash collections apportioned for that month to the political subdivision and the amount derived from levies of each tax year.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 21-02-06
What does North Dakota Century Code § 21-02-06 cover?
Section 21-02-06 ("Certifying amount of uncollected taxes") is part of the North Dakota Century Code, the codified statutory law of North Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Dakota § 21-02-06?
A common citation format is "North Dakota Century Code § 21-02-06" (North Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Dakota official source linked on this page or consult a licensed North Dakota attorney.
How does North Dakota § 21-02-06 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Dakota.