N.D. Cent. Code § 11-13-12

11-13-12. Auditor's certificate of taxes and special assessments on deeds, contracts

for deed, plats, replats, and patents.

1. Whenever a deed, contract for deed, or patent is presented to the county auditor for

transfer, the auditor shall ascertain from the books and records in the auditor's office

and in the office of the county treasurer whether there are delinquent taxes, special

assessments, or an unsatisfied lien created under section 57-02-08.3 against the land

described in the instrument, or whether the land has been sold for taxes.

a. If there are delinquent taxes, special assessments, or an unsatisfied lien created

under section 57-02-08.3 against lands described in the instrument, the auditor

shall certify the same. When the receipt of the county treasurer is produced for

the delinquent and current taxes or special assessments, the auditor shall enter

"Taxes and special assessments paid and transfer accepted".

b. If the land described has been sold for taxes to a purchaser other than the

county, the auditor shall enter "Taxes paid by sale of the land described within

and transfer accepted".

c. If the instrument presented is entitled to record without regard to taxes, the

auditor shall enter "Transfer accepted".

d. Acceptances required under this subsection must be accompanied by the

auditor's signature.

2. Whenever a deed, contract for deed, or patent is presented to the county auditor for

transfer, the auditor shall ascertain from the books and records in the auditor's office

whether there are current taxes, current special assessments, or an unsatisfied lien

created under section 57-02-08.3 against the land described in the instrument. If there

are current taxes, current special assessments, or an unsatisfied lien created under

section 57-02-08.3 against the land described in the instrument, the auditor shall place

a statement on the instrument showing the amount of any current taxes, current

special assessments, or unsatisfied lien created under section 57-02-08.3. When the

receipt of the county treasurer is produced showing payment of delinquent and current

taxes and special assessments, and satisfaction of all liens created under section

57-02-08.3, if any, the auditor shall enter "Taxes and special assessments paid, all

liens created under section 57-02-08.3 satisfied, if any, and transfer accepted". For

purposes of this subsection:

a. "Current special assessments" means special assessments that have been

certified to the county auditor for collection but are not yet delinquent and have

become due on the first day of January under section 57-20-01.

b. "Current taxes" means real estate taxes, as shown on the most recent tax list

prepared by the county auditor, which are not yet delinquent and have become

due on the first day of January under section 57-20-01.

3. Whenever a plat, replat, auditor's lot, or any instrument that changes the current

property description, including condominium ownership established under chapter

47-04.1, is presented to the county auditor for transfer, the auditor shall ascertain from

the books and records in the auditor's office and in the office of the county treasurer

whether there are current or delinquent taxes, special assessments, or an unsatisfied

lien created under section 57-02-08.3 and, after February first of each year, the tax

estimate for that year against the land described in the instrument or whether the land

has been sold for taxes. If there are current taxes, delinquent taxes, delinquent special

assessments, installments of special assessments, an unsatisfied lien created under

section 57-02-08.3 or tax estimates against lands described in the instrument, the

auditor shall certify the same.