North Dakota § 32-31-06 - Disposal of land by county
Full text of North Dakota North Dakota Century Code § 32-31-06 — Disposal of land by county, with citation guidance and answers to common questions.
§ 32-31-06. Disposal of land by county
If redemption is not made from the execution sale at the expiration of the period of redemption, a sheriff's deed shall be issued to the county, and the board of county commissioners shall dispose of the land by sale as in other cases. Out of the proceeds of such sale, after paying the costs of such action and of the sale, there shall be paid all general taxes, or if the sum realized is not sufficient to pay all general taxes, then the county auditor shall apportion the amount realized ratably among the state and the several interested taxing districts. Irrigation district assessments and hail insurance taxes shall be considered general taxes in making such apportionment. After paying all general taxes, such portion of the balance as may be necessary shall be applied in payment of special assessments, or if the amount is not sufficient to pay special assessments in full, then the amount available shall be apportioned ratably among the special assessment funds entitled to share therein. Any balance remaining after the payment of all costs, general taxes, irrigation district assessments, hail insurance taxes, and special assessments shall be paid into the general fund of the county.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 32-31-06
What does North Dakota Century Code § 32-31-06 cover?
Section 32-31-06 ("Disposal of land by county") 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 § 32-31-06?
A common citation format is "North Dakota Century Code § 32-31-06" (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 § 32-31-06 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.