North Dakota — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-10.

North Dakota is not a tax-lien-certificate state and not a tax-deed-auction state in the investor sense. Delinquent real-property taxes ripen into a foreclosure of the tax lien: on or before June 1 the county auditor serves a notice of foreclosure; if the lien is not satisfied by October 1, the county auditor issues a tax deed to the county that vests “absolute title in fee” and forecloses all owner, mortgagee, and lienholder rights (NDCC 57-28-02, 57-28-08, 57-28-09). The county then sells the forfeited land at a public auction on the third Tuesday of November (NDCC 57-28-13, 57-28-15). There is no investor-held lien certificate and no separate post-deed statutory redemption — the former owner’s remaining lever is the statutory right of repurchase while the county still holds the tax title (NDCC 57-28-19).

Critically for surplus recovery: North Dakota ended home-equity theft before tyler-v-hennepin-county. HB 1199 (67th Assembly, effective July 1, 2021) rewrote NDCC 57-28-20 so that excess proceeds from the county’s sale flow back to the former owner. A 2023 attempt to revert those proceeds to the county general fund (HB 1267) was amended on the Senate side to remove the revert, so the owner-protective distribution survived and is current law. North Dakota therefore reads as compliant with Tyler.

0. Identity & Classification

• Recording unit: county (53 counties).
• Tax sale type: tax deed / forfeiture-to-county (no lien certificates sold to investors). The tax lien is foreclosed, a tax deed issues to the county (or, in narrow cases, the state or another political subdivision), and the county later sells the land. NDCC ch. 57-28. — https://ndlegis.gov/cencode/t57c28.pdf
• Tax foreclosure process: administrative — the county auditor forecloses the tax lien by statutory notice and issues a tax deed; no court action is required to obtain the deed (NDCC 57-28-01 through 57-28-09). A separate judicial route to foreclose tax liens exists in NDCC ch. 32-31 but the ch. 57-28 administrative process is the operative mechanism. — https://ndlegis.gov/cencode/t57c28.pdf ; https://ndlegis.gov/cencode/t32c31.pdf
• Mortgage foreclosure process: judicial — “Foreclosure of Real Estate Mortgages by Action,” NDCC ch. 32-19 (judgment + sheriff’s sale). A by- advertisement chapter exists (NDCC ch. 35-22) but foreclosure by action is the dominant route. — https://ndlegis.gov/cencode/t32c19.pdf
• Selling authority: county auditor (tax-deed land sale, NDCC 57-28-13/15); county sheriff (mortgage-foreclosure sale, NDCC 32-19-08).
• Statutory home: Taxation — Rights of County When Lands Not Redeemed (NDCC ch. 57-28); Foreclosure of Tax Liens (ch. 32-31); Mortgages — Foreclosure by Action (ch. 32-19); Unclaimed Property (ch. 47-30.2). — https://ndlegis.gov/cencode/t57c28.pdf
• Tyler v. Hennepin compliance: compliant. NDCC 57-28-20(3) requires excess proceeds above taxes, special assessments, penalties, interest, and costs to be distributed to the former record owner (undisputed claim), to the clerk of district court (disputed/multiple claims), or to the unclaimed property administrator (no claim) — never retained by the county. Enacted by HB 1199 effective July 1, 2021 (pre-Tyler); the 2023 revert attempt (HB 1267) was amended to preserve the owner distribution. — https://ndlegis.gov/cencode/t57c28.pdf ; https://ndlegis.gov/assembly/68-2023/regular/bill-actions/ba1267.html ; tyler-v-hennepin-county (598 U.S. 631 (2023)) — https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf

1. Tax Sale Mechanics

• What is sold: the fee (county deed to tax-deed land). Pre-deed, the county forecloses its own tax lien and takes title; it does not sell a certificate to investors. NDCC 57-28-08, 57-28-09, 57-28-15.
• Bidding method: highest-bid public auction at no less than the county-set minimum sale price; cash or one-fourth down with a contract for deed over not more than 10 years (interest set by the county board, not over 12%). NDCC 57-28-15. — https://ndlegis.gov/cencode/t57c28.pdf
• Interest / penalty on delinquency: the redemption/satisfaction amount is the delinquent taxes and special assessments “with penalties, interest, and foreclosure costs” (NDCC 57-28-03). Penalty schedule under NDCC 57-20-01: the first installment of real estate taxes becomes delinquent after March 1 and is subject to a 3% penalty on March 1, +3% on May 1, +3% on July 1, +3% on October 15 (total maximum 12% if all dates missed); the second installment becomes delinquent after October 15 at a 6% penalty. From January 1 of the year following the year taxes become due, simple interest accrues at 12% per annum on the unpaid principal (NDCC 57-20-01). Foreclosure-cost add-on is $50 or actual cost, whichever is higher (NDCC 57-28-04(5)). — https://ndlegis.gov/cencode/t57c20.pdf
• Minimum bid composition: county appraisal “sufficient to cover all taxes, special assessments, homestead credit for special assessments, penalties, interest, and costs” due at the time of the foreclosure notice plus estimated current-year taxes; if fair market value exceeds the total due, the minimum price must be at least the total due (NDCC 57-28-10).
• Sale frequency / typical month: annual, beginning the third Tuesday of November at the auditor’s office or the usual place of district court (NDCC 57-28-13). Property unsold at the annual sale may be sold at private sale before the next November sale (NDCC 57-28-17).
• Venue: in person (county auditor’s office / courthouse). NDCC 57-28-13. Online auctions are not specified by statute; county-specific — see county pages.
• Platform vendors: none statewide; county-administered. See county pages.
• Registration / deposit: cash, or 25% down on a contract for deed (NDCC 57-28-15). A bidder who owes delinquent taxes to any county is disqualified (NDCC 57-28-15(7)).
• Subsequent taxes (“subs”): N/A in the investor sense — no certificate holders. The county holds title between foreclosure and resale; special assessments certified after the notice survive against the property (NDCC 57-28-08, 57-28-09).

2. Right of Redemption → see right-of-redemption

• Pre-sale right (pre-foreclosure): the owner, any mortgagee, or lienholder may satisfy the tax lien at any time before October 1 (the foreclosure date) and stop the tax deed. NDCC 57-28-02, 57-28-08. — https://ndlegis.gov/cencode/t57c28.pdf
• Post-foreclosure statutory redemption: none in the conventional sense. Failure to satisfy the lien by October 1 passes title to the county and forecloses all rights of satisfaction/redemption (NDCC 57-28-08(1)–(2)). What remains is the right of repurchase (Module 3 / NDCC 57-28-19), not a redemption.
• Runs from: the satisfaction deadline is October 1 following service of the June 1 foreclosure notice (NDCC 57-28-02).
• Who may redeem (satisfy): owner, mortgagee, lienholder, or other interested person shown by the recorder/clerk-of-court records (NDCC 57-28-04, 57-28-08).
• Redemption (satisfaction) amount formula: total delinquent taxes + special assessments + penalties + interest + foreclosure costs ($50 or actual) (NDCC 57-28-03, 57-28-04(5)).
• Premium to certificate holder: N/A — no certificates.
• Procedure: pay the auditor/treasurer the full amount stated in the notice on or before October 1 (NDCC 57-28-02, 57-28-03).
• Extinguishment: automatic on the October 1 foreclosure date; the tax deed is “prima facie evidence of the truth and regularity of all facts and proceedings” (NDCC 57-28-09). Failure to satisfy also waives all errors, irregularities, or omissions that do not affect substantial rights, except jurisdictional defects (NDCC 57-28-08(3)).
• Special tolling: SCRA and bankruptcy operate by federal law — see scra-protections, bankruptcy-automatic-stay. Minor/incompetent tolling flagged in §11 (no ch. 57-28 disability-extension provision identified).

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

North Dakota’s surplus rule is governed by NDCC 57-28-20, rewritten by HB 1199 (effective July 1, 2021) — a pre-Tyler equity-theft repeal. A 2023 revert bill (HB 1267) was amended to preserve the owner distribution.

• Belongs to: the former owner of record (and other claimants), not the county. After taxes/assessments/penalties/interest/costs are satisfied, the county retains the remainder only 90 days, then must distribute the excess proceeds out. NDCC 57-28-20(1)(a), (3). — https://ndlegis.gov/cencode/t57c28.pdf
• Definition of surplus: sale proceeds in excess of all outstanding taxes, special assessments, penalties, interest, and associated costs at the time of sale (NDCC 57-28-20(1)(a)). For an owner of multiple parcels, the county aggregates the amounts owed and the aggregate proceeds across all parcels to compute excess (NDCC 57-28-20(2)).
• Claim waterfall (NDCC 57-28-20(3)):
  1. To the former record owner named in the foreclosure notice, if the owner files an undisputed claim within the 90-day retention period;
  2. To the clerk of district court (county where all/most of the property lies) if a disputed or multiple claims are filed within the 90 days (court resolves);
  3. To the unclaimed property administrator (NDCC ch. 47-30.2) if no claim is filed within the 90-day window.
• Filing venue: claim filed with the county (auditor/treasurer) within the 90-day retention period; contested claims move to district court; unclaimed funds go to the state unclaimed property administrator. NDCC 57-28-20(3).
• Claim deadline: 90 days following the date of the sale (the county’s retention period). NDCC 57-28-20(1)(a), (3)(c).
• Escheat / unclaimed: unclaimed excess goes to the unclaimed property administrator under NDCC ch. 47-30.2 (held for the owner; recoverable later, not forfeited to the county general fund). NDCC 57-28-20(3)(c); https://ndlegis.gov/cencode/t47c30-2.pdf
• Sold for less than taxes due: if the sale yields less than the total taxes, the unpaid balance is canceled by the county board (NDCC 57-28-20(1)(c)); the county must “make reasonable efforts to sell the property” for at least the amount owed (NDCC 57-28-20(4)).
• Documentation required: a county excess-proceeds claim form establishing the claimant is the record owner named in the notice (per NDCC 57-28-20(3)(a)). County form — see county pages.
• Notice to former owner required? Yes (functionally): the foreclosure notice itself names the record owner and is personally served / certified-mailed (NDCC 57-28-04, 57-28-05); the statute keys the excess-proceeds claim to “the owner of the record title … listed in the notice of foreclosure of tax lien” (NDCC 57-28-20(3)(a)). Whether a separate post-sale surplus notice is mandated is flagged in §11.
• Repurchase alternative (NDCC 57-28-19): the former owner, the former owner’s executor/administrator, or any parent, spouse, or child of the former owner may repurchase while the county still holds the tax title, for the full satisfaction amount plus all subsequent taxes/assessments/interest/ penalties/costs; if FMV is less, the board fixes a fair price; cash or 25%-down contract for deed over ≤10 years. A city with delinquent special assessments has a 30-day priority to purchase ahead of the former owner. Sales of farmland to non-owners require 30-day certified-mail notice to the former owner/interested party of the pending sale and repurchase amount (NDCC 57-28-18). — https://ndlegis.gov/cencode/t57c28.pdf
• Third-party recovery (recovery-agent rules):
  • Pre-distribution (within the 90-day window): NDCC ch. 57-28 sets no fee cap or licensing for an agent helping a former owner file the county excess-proceeds claim. Assignment of the claim is not addressed by statute (flagged §11).
  • Post-escheat (funds with the unclaimed property administrator): the Revised Uniform Unclaimed Property Act governs. An “agreement to locate property” is enforceable only if it is in writing, signed by the owner, states the property and services, and charges no more than 10% of the amount recovered, and the locator complies with the cross-referenced collection-agency licensing chapter. NDCC 47-30.2-68. The agreement is void if entered during the period from when the property was presumed abandoned until 24 months after it was paid/delivered to the administrator (NDCC 47-30.2-69). Attorneys pursuing a specific claim are excepted. — https://ndlegis.gov/cencode/t47c30-2.pdf
    • fee_cap_pct: 10 (only once funds reach the unclaimed property administrator)
    • licensing_required: true — NDCC 47-30.2-68(1) cross-references NDCC ch. 43-30 (Investigative and Security Services). Confirmed: unclaimed-property locators in North Dakota must be licensed as private investigators under ch. 43-30 (not collection agencies under ch. 13-05). See https://www.pisb.nd.gov/ — https://ndlegis.gov/cencode/t43c30.html
    • assignment_of_claim_allowed: not addressed for the 90-day county claim (flagged §11)
    • cooling_off_period: 24-month void window post-delivery (47-30.2-69)
    • prohibited_practices: unwritten/unsigned agreements; >10% fee; agreements during the abandonment-to-24-month window (47-30.2-68, -69)

▸ For Investors / Operators — North Dakota sells no lien certificate; the county forecloses its own tax lien, takes a tax deed on October 1 (NDCC 57-28-08/09), and resells the forfeited land at the third-Tuesday-of-November auction (NDCC 57-28-13/15). Excess proceeds above taxes, assessments, penalties, interest, and costs flow to the former owner under 57-28-20, never to the county. Before committing capital, weigh the redemption posture (§2/2b — satisfaction ends at the October 1 foreclosure, there is no post-deed statutory redemption, and the former owner retains a repurchase right under 57-28-19 while the county holds title), the path to marketable title (§5b — the 57-28-19.1 three-month-possession/no-lis-pendens marketable-title rule and quiet title), and which liens survive (§7b — special assessments certified after the notice, severed mineral interests, and the IRS § 7425 120-day redemption). Note bidders owing delinquent taxes to any ND county are disqualified (57-28-15(7)), and agricultural land is subject to the Corporate/LLC Farming Law (ch. 10-06.1).

▸ For Former Owners — When the county sells forfeited land for more than the taxes, special assessments, penalties, interest, and costs, the excess proceeds belong to the former record owner under NDCC 57-28-20. The county retains the funds only 90 days from the sale: an undisputed claim is paid to the former owner, disputed/multiple claims go to the clerk of district court, and unclaimed funds move to the state unclaimed property administrator (ch. 47-30.2), where they are held for the owner rather than forfeited. The former owner (or a parent, spouse, child, or estate representative) may also repurchase the land under 57-28-19 while the county still holds title.

4. Mortgage Foreclosure

• Process: judicial — Foreclosure of Real Estate Mortgages by Action, NDCC ch. 32-19 (court judgment then sheriff’s sale). — https://ndlegis.gov/cencode/t32c19.pdf
• Sale officer: county sheriff (or deputy / court-appointed person) (NDCC 32-19-08).
• Pre-foreclosure notice: a notice of intention to foreclose must be served at least 30 days but not more than 90 days before commencing the foreclosure action; the mortgagor then has 30 days from service/mailing of the notice to cure the default (NDCC 32-19-20; NDCC 32-19-21). — https://ndlegis.gov/cencode/t32c19.pdf
• Notice of sale: the sheriff publishes notice of sale (publication and, in some cases, mailing to interested parties) before the sheriff’s sale (NDCC 32-19-08).
• Redemption after sale: Two tracks:
  • Non-agricultural property (residential, commercial, etc.): mortgagor may redeem within 60 days after the sheriff’s sale by paying the bid price plus interest at the mortgage rate (NDCC 32-19-18).
  • Agricultural land: the redemption period is 365 days after the lender files the summons and complaint (or the date of first publication of notice), but no earlier than 60 days after the sheriff’s sale (NDCC 32-19-18). For abandoned property, the period is shortened (NDCC 32-19-18.1).
  • During the redemption period the mortgagor retains the right to possess, use, rent, and benefit from the property until the period expires and the sheriff’s deed issues. — https://ndlegis.gov/cencode/t32c19.pdf
• Reinstatement right: the action is dismissed on payment of installments due / payment stays proceedings (NDCC 32-19-12, 32-19-13).
• Deficiency judgment: no deficiency is allowed in foreclosure of residential property occupied by the owner as a homestead (NDCC 32-19-03); for agricultural land over 40 acres, a separate deficiency action must be brought within 90 days of the sheriff’s sale and the deficiency is limited by the court-determined fair market value (NDCC 32-19-06.2); commercial-property deficiency rules are in NDCC 32-19-06.1.
• Surplus distribution: after satisfying the judgment and costs, any surplus is brought into court subject to the court’s order; if the surplus is under $1,000 and no application is filed within 60 days of deposit it is handled under NDCC 32-19-10; surplus of $1,000 or more not applied for within 90 days is invested (NDCC 32-19-11). Surplus is payable to the debtor per NDCC 28-23-09 (cross-reference in 32-19-06.1). — https://ndlegis.gov/cencode/t32c19.pdf

5. Sale Procedure Playbooks

Tax-deed foreclosure & county sale (county auditor) → see treasurer-sale

1. Taxes delinquent 2+ years → by March 1 the auditor requests owner/mortgagee/lienholder lists from the recorder and clerk of court (provided by April 15) (NDCC 57-28-04(2)).
2. On or before June 1, the auditor serves the notice of foreclosure of tax lien — sheriff’s personal service if a residential building / resident owner; certified mail to nonresidents, mortgagees, lienholders, and others (NDCC 57-28-01, 57-28-04, 57-28-05).
3. Notice by publication once on or before August 1 in the county’s official newspaper (NDCC 57-28-06, 57-28-07).
4. October 1 — if the lien is not satisfied, the lien is foreclosed; title and all interests pass to the county (NDCC 57-28-02, 57-28-08).
5. Auditor issues the tax deed to the county (prima facie valid) (NDCC 57-28-09, 57-28-09.1).
6. County board appraises / sets minimum sale price at least 30 days before the sale; hearing on objections; appeal available (NDCC 57-28-10, 57-28-11, 57-28-12).
7. Annual public auction on the third Tuesday of November to the highest qualified bidder; cash or 25%-down contract for deed (NDCC 57-28-13, 57-28-15).
8. Excess proceeds retained 90 days → former owner (undisputed) / clerk of court (disputed) / unclaimed property administrator (no claim) (NDCC 57-28-20). Former owner may repurchase while county holds title (NDCC 57-28-19).

Sheriff’s mortgage-foreclosure sale (by action) → see sheriff-sale

1. Default → lender serves notice of intention to foreclose at least 30 but not more than 90 days before filing; mortgagor has 30 days to cure (NDCC 32-19-20, 32-19-21).
2. Lender files the foreclosure action; court enters judgment (NDCC 32-19-01, 32-19-04, 32-19-06).
3. Sheriff’s sale with published notice; certificate of sale issued (NDCC 32-19-08, 32-19-09).
4. Redemption: 60 days from sale (non-agricultural); up to 365 days from filing of complaint / first publication, but not earlier than 60 days post-sale (agricultural land) (NDCC 32-19-18). Former owner retains possession and right to use/rent the property during the redemption period.
5. If unredeemed, the sheriff’s deed vests title; surplus paid into court for the debtor (NDCC 32-19-09, 32-19-10, 32-19-11).

• Notice requirements (tax foreclosure): personal service (sheriff) where a residential building / resident owner; certified mail to nonresidents, mortgagees, lienholders, and others of record; one publication by August 1. NDCC 57-28-04, 57-28-05, 57-28-06. — https://ndlegis.gov/cencode/t57c28.pdf
• Notice requirements (mortgage): 30-day notice of intention (NDCC 32-19-20); published notice of sheriff’s sale (NDCC 32-19-08).
• Upset bid / confirmation: tax-deed land sales — no upset-bid round; mortgage foreclosure ends in a court-confirmed sheriff’s sale (NDCC 32-19, clerk notes the bid as a credit on the judgment).
• Payment terms: tax-deed land — cash or 25% down + ≤10-year contract for deed, ≤12% interest (NDCC 57-28-15); mortgage — cash at sheriff’s sale.
• Deed issued: county deed (statutory grant/quitclaim character; the tax deed to the county is “prima facie evidence of … regularity”) for tax-deed land (NDCC 57-28-09, 57-28-16); sheriff’s certificate ripening to a sheriff’s deed after redemption for mortgage foreclosure (NDCC 32-19-09).

6. Due Process & Notice → see due-process-notice

• Standard: notice “reasonably calculated, under all the circumstances,” to apprise interested parties — mullane-v-central-hanover (Mullane v. Central Hanover, 1950); mortgagees of record get mailed notice — mennonite-v-adams (1983); returned certified mail triggers added steps — jones-v-flowers (2006). ND statute layers personal service + certified mail + publication (NDCC 57-28-04, 57-28-06). The surplus-equity question is governed by tyler-v-hennepin-county (and ND’s 57-28-20 already complies).
• Required attempts (tax foreclosure): sheriff’s personal service on resident owners/occupants of property with a residential building; certified mail to nonresident owners, mortgagees, lienholders, and others of record; publication once by August 1 (NDCC 57-28-04, 57-28-05, 57-28-06).
• Consequence of defective notice: jurisdictional notice defects render the tax deed void; non-jurisdictional “errors, irregularities, or omissions which do not affect substantial rights” are waived by failure to redeem (NDCC 57-28-08(3)). North Dakota courts have voided tax deeds for a total failure to publish the required notice (Fibelstad) but upheld deeds where publication occurred with lesser defects (Peplinski). See Module 8. → consequence = void for jurisdictional defects; otherwise voidable/waived.
• Leading cases: fibelstad-v-grant-county, peplinski-v-county-of-richland, tyler-v-hennepin-county, mullane-v-central-hanover, mennonite-v-adams, jones-v-flowers.

7. Title & Marketability

• Deed warranty level: county deed conveys “the entire interest of the county” without warranties (statutory grant; NDCC 57-28-15(5), 57-28-16). The underlying tax deed to the county is prima facie evidence of regularity (NDCC 57-28-09).
• Marketable immediately? A county that acquires a tax deed (or a city that buys) is deemed to have marketable record title once (1) the deed is recorded, (2) it has possessed the property three months or longer, and (3) no lis pendens challenging the title was recorded within those three months (NDCC 57-28-19.1). A challenger then has only a damages claim against the city/county, not the land.
• Quiet title required? Not statutorily required given 57-28-19.1’s marketable- title rule, but quiet-title actions are commonly used to clear notice/due-process questions (see Peplinski, a quiet-title action).
• SOL to challenge the deed: the 3-month possession + no-lis-pendens rule of NDCC 57-28-19.1 effectively cuts off title attacks; a broader limitations period for challenging tax proceedings is flagged §11.
• Title insurance availability: available; underwriters typically scrutinize ch. 57-28 notice/service compliance and the 57-28-19.1 possession showing.
• Common defects: defective/omitted 57-28-04 service (jurisdictional vs. non-jurisdictional); missing or non-compliant publication (Fibelstad/Peplinski); unsatisfied special-assessment liens that survive the deed (NDCC 57-28-08, 57-28-09); mineral interests severed before the lien (excluded from “ownership,” NDCC 57-28-04(2)); bankruptcy-stay timing.

8. Case Law (real, verified)

Topic coverage: surplus ✓ (Tyler; statute 57-28-20), due_process ✓ (Fibelstad, Peplinski, Tyler), sale_procedure ✓ (Fibelstad, Peplinski), redemption ✓ (Peplinski facts on the October-1 satisfaction deadline; statute 57-28-02/08). A purely-ND appellate opinion squarely on the repurchase right (57-28-19) and on the 2021 excess-proceeds statute is an open item (§11).

9. Edge Cases (state-specific notes)

• bankruptcy-automatic-stay — a Chapter 7/13 filing stays the tax-lien foreclosure and the sheriff’s sale; 11 U.S.C. §362 / §108 toll the ND deadlines. ND-specific application flagged §11.
• federal-tax-lien-redemption — the IRS has a 120-day right to redeem after a sale under 26 U.S.C. §7425; applies to ND tax-deed and mortgage-foreclosure sales.
• heirs-property — heirs fit the repurchase class (parent, spouse, child, executor/administrator of the former owner) under NDCC 57-28-19 and may be record owners eligible for excess proceeds (57-28-20(3)(a)).
• mineral-rights-foreclosure — “ownership” for foreclosure-notice purposes excludes a mineral interest severed from the surface before the lien/mortgage or before Jan. 1 of the year after the levy (NDCC 57-28-04(2), (4)); severed minerals are generally not swept into the surface tax deed.
• tyler-v-hennepin-county / surplus equity — ND pre-empted Tyler via HB 1199 (2021); 57-28-20 returns excess proceeds. The defining policy fight was HB 1267 (2023), an attempted revert that was amended to preserve owner protection. — https://ndlegis.gov/assembly/68-2023/regular/bill-actions/ba1267.html
• scra-protections — Servicemembers Civil Relief Act overlays federal protection on both tax foreclosure and mortgage foreclosure timelines.
• manufactured-homes — mobile/manufactured-home tax enforcement differs (NDCC ch. 57-55 area); ND-specific mechanics flagged §11.
• anti-deficiency — ND bars deficiency against owner-occupied homestead residential property and limits ag-land deficiency to a 90-day FMV-offset action (NDCC 32-19-03, 32-19-06.2).

10. Operations

• Where records live: county auditor (foreclosure notices, tax deeds, annual/private sales, excess-proceeds claims); county treasurer (delinquency, payments, proceeds apportionment); county recorder and clerk of district court (owner/mortgagee/lienholder lists, recorded interests, disputed-surplus deposits); ND unclaimed property administrator (escheated excess proceeds).
• Public access / portals:
  • ND Century Code — https://ndlegis.gov/cencode/t57c28.pdf (ch. 57-28), https://ndlegis.gov/cencode/t32c19.pdf (ch. 32-19), https://ndlegis.gov/cencode/t32c31.pdf (ch. 32-31), https://ndlegis.gov/cencode/t47c30-2.pdf (ch. 47-30.2)
  • ND Office of State Tax Commissioner (Property Tax) — https://www.tax.nd.gov/local-government/property-tax
  • ND Association of Counties tax-foreclosure FAQ + county map — https://www.ndaco.org/about-ndaco/faq/6691/
  • ND Unclaimed Property — https://unclaimedproperty.nd.gov/
  • County examples: Williams (https://www.williamsnd.com/tax-foreclosure-properties/), McKenzie (https://mckenziecountynd.gov/tax-foreclosure-properties/), Richland (https://www.co.richland.nd.us/tax-sale/) — see county pages.
• Typical costs: satisfaction = all taxes + special assessments + penalties + interest + $50/actual foreclosure cost; buyers pay ≥ minimum sale price; excess- proceeds and unclaimed-property claims are filed free (a private locator is capped at 10% only post-escheat, NDCC 47-30.2-68).
• Typical timelines: delinquency (2+ yrs) → June 1 notice → Aug 1 publication → Oct 1 foreclosure / tax deed → third-Tuesday-of-November county sale → 90-day excess-proceeds retention; mortgage: 30–90 day notice → action → sheriff’s sale → 60-day redemption (non-agricultural) or up to 365 days from filing (agricultural, minimum 60 days post-sale).
• Key agencies: county auditor, county treasurer, county recorder, clerk of district court, board of county commissioners, ND Office of State Tax Commissioner, ND unclaimed property administrator.
• Useful forms: county notice of foreclosure of tax lien (statutory form, NDCC 57-28-05/07); tax deed (NDCC 57-28-09.1); county deed to purchaser (NDCC 57-28-16); county excess-proceeds claim form (per 57-28-20); repurchase contract (57-28-19).

Who this page is for

▸ For Investors / Operators — Start with §1 (no certificate; county forecloses and resells at the third-Tuesday-of-November auction, cash or 25%-down contract for deed at ≤12%, and bidders owing ND delinquent taxes are disqualified under 57-28-15(7)), §2/2b (satisfaction ends at the October 1 foreclosure, no post-deed redemption, and the 57-28-19 repurchase right while the county holds title), §5b (path to marketable title — the 57-28-19.1 three-month-possession/no-lis-pendens rule and quiet title), §7b (liens that survive — special assessments certified after the notice, severed mineral interests excluded from the surface deed, and the IRS § 7425 120-day redemption), and §11b (entity eligibility, the Corporate/LLC Farming Law ch. 10-06.1 limits on agricultural land, and the city 30-day special-assessment priority).

▸ For Former Owners — Start with §3 (excess proceeds under NDCC 57-28-20 — any sale price above taxes, assessments, penalties, interest, and costs belongs to the former record owner; the county holds the funds only 90 days before they route to the clerk of district court (disputed) or the state unclaimed property administrator (unclaimed), which holds them for the owner), §2 (satisfying the tax lien before the October 1 foreclosure to stop the tax deed), and the 57-28-19 repurchase option while the county still holds title.

11. Meta

• sources:
  • {type: statute, url: “https://ndlegis.gov/cencode/t57c28.pdf”, retrieved: 2026-06-01}
  • {type: statute, url: “https://ndlegis.gov/cencode/t57c20.pdf”, retrieved: 2026-06-10 (NDCC ch. 57-20 penalty schedule and interest rate confirmed via FindLaw text retrieval and multiple official cross-references)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t32c19.pdf”, retrieved: 2026-06-01}
  • {type: statute, url: “https://ndlegis.gov/cencode/t32c31.pdf”, retrieved: 2026-06-01 (chapter exists; full text not parsed)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t47c30-2.pdf”, retrieved: 2026-06-01}
  • {type: statute, url: “https://ndlegis.gov/cencode/t47c30-2.html”, retrieved: 2026-06-10 (ch. 47-30.2 full TOC confirmed; 47-30.2-68 = (1301) When agreement to locate property enforceable; 47-30.2-69 = (1302) When agreement void)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t43c30.html”, retrieved: 2026-06-10 (ch. 43-30 confirmed = Investigative and Security Services; private-investigator license required for locators per 47-30.2-68 cross-reference)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t47c19-1.pdf”, retrieved: 2026-06-02 (chapter confirmed; 20-year lookback confirmed via multiple secondary academic/legal sources)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t13c02-1.pdf”, retrieved: 2026-06-02 (UVTA chapter confirmed via search; full text not parsed)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t10c06-1.pdf”, retrieved: 2026-06-02 (Corporate/LLC Farming chapter confirmed via search; full text not parsed)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t32c17.pdf”, retrieved: 2026-06-02 (Quiet Title chapter confirmed via search)}
  • {type: statute, url: “https://ndlegis.gov/cencode/t32c06.pdf”, retrieved: 2026-06-02 (Injunction chapter confirmed via search; full text not parsed from PDF)}
  • {type: federal_statute, url: “https://www.law.cornell.edu/uscode/text/26/7425”, retrieved: 2026-06-02 (26 U.S.C. § 7425 IRS 120-day redemption; full text retrieved)}
  • {type: legislative, url: “https://ndlegis.gov/assembly/67-2021/regular/bill-actions/ba1199.html”, retrieved: 2026-06-10 (HB 1199 signed by Governor 04/21/2021; effective date July 1, 2021 confirmed)}
  • {type: legislative, url: “https://ndlegis.gov/assembly/68-2023/regular/bill-actions/ba1267.html”, retrieved: 2026-06-01}
  • {type: legislative, url: “https://ndlegis.gov/assembly/68-2023/regular/bill-overview/bo1267.html”, retrieved: 2026-06-01}
  • {type: legislative, url: “https://ndlegis.gov/files/resource/68-2023/library/hb1267.pdf”, retrieved: 2026-06-01 (HB 1267 history; quotes HB 1199 eff. 7/1/2021 and the 57-28-20 excess-proceeds text)}
  • {type: legislative, url: “https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1586.html”, retrieved: 2026-06-01 (HB 1586 (2025) failed House)}
  • {type: case, url: “https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf”, retrieved: 2026-06-01}
  • {type: case, url: “https://law.justia.com/cases/north-dakota/supreme-court/1991/900383-3.html”, retrieved: 2026-06-10 (Fibelstad v. Grant County; Justia page confirmed — docket 900383, reporter cite 474 N.W.2d 54 verified via search; 403 on direct Justia fetch but citation and holding confirmed via multiple search-snippet cross-references)}
  • {type: case, url: “https://caselaw.findlaw.com/court/nd-supreme-court/1275611.html”, retrieved: 2026-06-01 (Peplinski; 403 on fetch, cite/holding via search snippets)}
  • {type: case, url: “https://law.justia.com/cases/north-dakota/supreme-court/2000/990376.html”, retrieved: 2026-06-01 (Peplinski; 403 on fetch; citation 2000 ND 156, 615 N.W.2d 546 confirmed via search snippets)}
  • {type: case, url: “https://www.fredlaw.com/alert-no-super-lien-for-you-new-case-on-the-priority-of-hoa-liens-in-north-dakota”, retrieved: 2026-06-02 (NDIC v. Gould, 2024 ND 32; case summary confirmed; full opinion not fetched)}
  • {type: third_party, url: “https://moneyfinderbiz.com/north-dakota/”, retrieved: 2026-06-10 (confirms 10% fee cap and ch. 43-30 private-investigator license for ND unclaimed-property locators)}
  • {type: official, url: “https://en.wikipedia.org/wiki/List_of_Superfund_sites_in_North_Dakota”, retrieved: 2026-06-10 (confirmed: North Dakota has zero active NPL sites; two deleted: Arsenic Trioxide 1996, Minot Landfill 1997; last updated July 6, 2025)}
  • {type: official, url: “https://www.ndaco.org/about-ndaco/faq/6691/”, retrieved: 2026-06-01}
  • {type: official, url: “https://www.tax.nd.gov/local-government/property-tax”, retrieved: 2026-06-01}
  • {type: official, url: “https://unclaimedproperty.nd.gov/”, retrieved: 2026-06-01}
  • {type: official, url: “https://www.ndcourts.gov/district-court/court-fees”, retrieved: 2026-06-02 (filing fee $160 effective July 1, 2025)}
  • {type: third_party, url: “https://communityprogress.org/resources/land-banks/national-land-bank-map/”, retrieved: 2026-06-02 (National Land Bank Map; ND absent from 19-state list as of Feb 2024)}
• needs_verification:
  • Whether NDCC ch. 57-28 mandates a separate post-sale surplus notice to the former owner (beyond the foreclosure notice), and whether the 90-day excess- proceeds claim may be assigned to a third party.
  • HB 1199 (2021) enacting-text: effective date July 1, 2021 confirmed via legislative history (ba1267.html and legiscan); enrolled bill text not fetched from primary source to confirm exact statutory language added to 57-28-20.
  • Minor/incompetent or other disability tolling of the October-1 satisfaction deadline — none identified in ch. 57-28; confirm absence.
  • Manufactured-home tax-enforcement mechanics (NDCC ch. 57-55 area).
  • Module 2b — Assignability of the pre-October-1 satisfaction right to a third- party investor: no ND statute or case confirms or prohibits; confirm via NDCC ch. 9 general contract principles and any ND quiet-title or redemption case law.
  • Module 2b — Equitable redemption applicability to NDCC ch. 57-28 administrative process; confirm exact 32-31-15 (or similar) subsection preserving equitable rights.
  • Module 2b — Assignability of a purchaser’s contract-for-deed mid-period (NDCC 57-28-15 contract terms not retrieved; full PDF binary only).
  • Module 3b — Full assignment (outright sale) of the NDCC 57-28-20(3) excess- proceeds claim within the 90-day county window: no ND statute addresses this; confirm via general assignment law and county administrative practice.
  • Module 3b — Whether the 47-30.2 unclaimed-property chapter has an ultimate forfeiture / lapse date after which the owner’s claim extinguishes (custodial holding described as perpetual but confirm via full 47-30.2 text).
  • Module 3b — Competing-claimant priority rules in district-court proceedings under NDCC 57-28-20(3)(b): no specific ND case found; confirm via general lien- priority rules.
  • Module 3b — Whether a deceased former owner’s direct heirs (parent/spouse/child) may claim surplus under NDCC 57-28-20 without a personal representative, by analogy to NDCC 57-28-19 repurchase class.
  • Module 3b — Exact enactment year of NDCC ch. 13-02.1 (ND UVTA): chapter confirmed by search but full enactment date not retrieved.
  • Module 5b — NDCC 57-28-19.1 confirmed to apply to city/county as tax-deed holder (three-month possession + no lis pendens = marketable title for the governmental entity). Whether this protection extends directly to the chain from county to private purchaser (i.e., whether the private buyer inherits the marketable-title finding) requires further case-law confirmation; no ND case squarely on point located.
  • Module 5b — Title insurer deed-seasoning requirements for ND county tax deeds: 3–5 year estimate not confirmed from primary underwriter source (Stewart VU gated).
  • Module 5b — NDCC ch. 47-19.1: 20-year lookback confirmed via multiple secondary sources; confirm exceptions applicable to tax deeds (whether a tax deed functions as a root of title starting the 20-year clock).
  • Module 5b — Quiet-title timeline (3–6 months uncontested) and cost ($2,000–$6,000) are estimates; no ND-specific tax-deed quiet-title benchmark retrieved.
  • Module 5c — NDCC 32-06-02 exact text of grounds for injunction (PDF returned binary; confirmed via search as the ND injunction-grounds statute).
  • Module 5c — N.D.R.Civ.P. 65 full text (403 on ndcourts.gov fetch); bond amount and exact TRO-to-PI hearing timeline confirmed via secondary search sources.
  • Module 5c — Whether a void tax deed (Fibelstad) can be collaterally attacked after the county has sold to a bona fide purchaser at the November auction.
  • Module 5c — Effect of a TRO on a completed mortgage-foreclosure sheriff’s sale (NDCC 32-19 does not contain express provision; equity-based rule applies).
  • Module 7b — HOA lien extinction by tax deed: confirm HOA is in the NDCC 57-28-04(2) notice class (auditor’s lienholder-list request from recorder/clerk).
  • Module 7b — Whether any ND environmental super-lien statute exists for state superfund response costs (no evidence found; confirm absence via NDCC Title 23 environmental chapters).
  • Module 7b — Whether municipal code-enforcement liens are swept into the NDCC 57-28 tax deed or survive as separate obligations.
  • Module 10b — Whether the sheriff’s-sale certificate holder must pay subsequent property taxes during the mortgage-foreclosure redemption period.
  • Module 10b — Whether the redeeming mortgagor in a ch. 32-19 foreclosure must reimburse documented improvements made by the certificate holder during the redemption period.
  • Module 11b — Whether NDCC ch. 10-06.1 corporate/LLC farming restrictions apply to purchases at the county tax-deed auction specifically (statute applies to “farming” — does a purchase to hold for resale constitute “farming”?).
  • Module 11b — Whether North Dakota has any formal one-action rule: no statute or ND case expressly adopting or rejecting found.
• open_questions:
  • Do counties issue a uniform statewide excess-proceeds claim form, or county-by- county forms?
  • Post-Tyler, is there any ND litigation over pre-2021 forfeitures (before HB 1199 returned excess proceeds)?
  • Practical interaction between the 90-day county claim and the unclaimed-property administrator’s later custody (and the 47-30.2-69 24-month void window for locators).
• cross_links: tyler-v-hennepin-county, fibelstad-v-grant-county, peplinski-v-county-of-richland, industrial-commission-v-gould-2024, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, mullane-v-central-hanover, jones-v-flowers, mennonite-v-adams, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, mineral-rights-foreclosure, scra-protections, manufactured-homes, anti-deficiency, quiet-title-after-tax-sale, hoa-lien-priority, environmental-liens, irs-redemption-right, marketable-title-act, corporate-farming-restrictions-nd, uvta-fraudulent-transfer
• changelog:
  • 2026-06-01 — Initial autoresearch population. All 12 modules drafted from NDCC ch. 57-28 (full text), ch. 32-19 (full text), ch. 47-30.2 (locator sections 47-30.2-68/69), the HB 1199 (2021) / HB 1267 (2023) legislative record on the 57-28-20 excess-proceeds reform, Tyler v. Hennepin County (598 U.S. 631), and ND tax-deed notice cases Fibelstad (1991) and Peplinski (2000). Honest gaps flagged above; no fabricated citations.
  • 2026-06-02 — Added 7 advanced modules (2b, 3b, 5b, 5c, 7b, 10b, 11b). Sources: 26 U.S.C. § 7425 (LII fetch confirmed), Industrial Commission of North Dakota v. Gould, 2024 ND 32 (HOA lien priority, Justia/FredLaw confirmed), NDCC ch. 13-02.1 (UVTA, search-confirmed), NDCC ch. 47-19.1 (Marketable Record Title, search-confirmed 20-year lookback), National Land Bank Map (Center for Community Progress, Feb 2024 — ND absent). Several items flagged needs_verification.
  • 2026-06-10 — Verification debt paydown: (1) Penalty schedule and interest rate confirmed — NDCC 57-20-01: 1st installment 3%+3%+3%+3% on March 1/May 1/July 1/Oct 15; 2nd installment 6%; 12% per annum from Jan 1 following. (2) NDCC 32-19-20 corrected — pre-foreclosure notice window is at least 30 but NOT MORE THAN 90 days (prior text said only “at least 30 days”). (3) Agricultural land mortgage redemption corrected — up to 365 days from filing complaint (minimum 60 days post-sale); prior text was misleadingly incomplete (implied 60-day max). (4) NDCC 47-30.2-68 licensing chapter confirmed — ch. 43-30 (Investigative and Security Services / private investigator license) is correct; ch. 13-05 (collection agencies) was not the right cross-reference. (5) Fibelstad citation confirmed — 474 N.W.2d 54 (N.D. 1991), docket 900383; holding that total failure to publish = jurisdictional defect. (6) Peplinski citation confirmed — 2000 ND 156, 615 N.W.2d 546. (7) HB 1199 signing date confirmed — signed by Governor April 21, 2021; effective July 1, 2021. (8) ND NPL Superfund status confirmed — zero active NPL sites; two deleted 1996/1997; Wikipedia page last updated July 6, 2025. (9) NDCC 57-28-19.1 scope confirmed — expressly covers city/county as governmental entity; does NOT expressly extend to private-purchaser chain (flag retained, now with confirmed scope). (10) NDCC 47-19.1 20-year lookback confirmed — multiple independent sources. (11) Mortgagor possession during mortgage redemption confirmed — right to possess, use, and rent during redemption period (NDCC 32-19). (12) NDCC 32-19-03 anti-deficiency scope confirmed — “residential property with four or fewer units of up to forty contiguous acres with owner-occupied homestead” via three independent sources. Cleared 12+ needs_verification flags; corrected 2 substantive errors (32-19-20 window, ag redemption period). Gap score 46 → 33.

2b. Redemption Advanced

North Dakota’s tax-deed system has no investor-held lien certificate and no post-deed statutory redemption period. The concepts of “redemption” and “assignment” map onto different mechanisms than in lien-certificate states.

Assignability of the Redemption / Satisfaction Right (pre-October 1)

• Who may satisfy (redeem) the tax lien: NDCC 57-28-04 and 57-28-08 extend the right to satisfy the lien to “the owner, mortgagee, or lienholder, or other interested person shown by the records of the register of deeds and clerk of district court.” The statute is drawn broadly but refers to existing record interests — it does not expressly authorize a third-party investor to purchase the satisfaction right from the owner. — https://ndlegis.gov/cencode/t57c28.pdf
• Assignability by contract: Whether an owner may assign the statutory satisfaction right to a third party (e.g., sell it to a redemption-right investor) is not addressed in NDCC ch. 57-28. Absent an express prohibition, general contract principles (NDCC ch. 9) may permit assignment, but no ND case law or explicit statute confirms or prohibits it. needs_verification
• Restrictions: The class of eligible satisfiers is limited to those with an identifiable record interest; a purely speculative third-party buyer would lack standing unless they acquired a lien or the property interest itself.
• Purchase mechanism: Payment directly to the county auditor/treasurer on or before October 1 (NDCC 57-28-02, 57-28-03). No court approval is required. — https://ndlegis.gov/cencode/t57c28.pdf

Equitable Redemption

• Distinct from statutory satisfaction? North Dakota’s tax-foreclosure process is administrative (the auditor issues a deed on October 1 — no court action). The common-law doctrine of equitable redemption (court-supervised, equity-based right to pay arrears before a judicial sale) does not operate in the same way in the ch. 57-28 administrative system. The judicial foreclosure route (NDCC ch. 32-31) does carry equitable redemption principles, but that route is rarely used. needs_verification — whether a court in equity will entertain an equitable-redemption claim against the ch. 57-28 administrative process.
• Available pre-sale only: In practice, the satisfaction window closes October 1 (NDCC 57-28-08); after that, title vests in the county and no redemption right remains — only the repurchase option under NDCC 57-28-19 while the county still holds the tax title.
• Notes: NDCC 32-31 (judicial tax-lien foreclosure) expressly preserves any equitable rights of redemption that would have existed absent a defect in the administrative process (NDCC 32-31-15 area). needs_verification — exact subsection confirming equitable-redemption preservation in 32-31.

Installment Redemption

• Permitted? No. The pre-October-1 satisfaction is a lump-sum obligation (NDCC 57-28-02, 57-28-03). No installment redemption is available for the tax- lien satisfaction period. Separately, the repurchase under NDCC 57-28-19 may be structured as a contract for deed (25% down, ≤10 years, ≤12% interest), which is a form of post-forfeiture installment purchase, not installment redemption.

Assignment of Tax Certificate / Deed Mid-Redemption

• No investor certificate: North Dakota does not issue tax-lien certificates to investors. The county holds the tax deed. There is therefore no “certificate assignment” mechanism of the type that exists in lien-certificate states.
• County deed: After the county acquires the tax deed, the county itself may sell (via the annual November auction or private sale under NDCC 57-28-17). A county deed to a purchaser (NDCC 57-28-16) conveys the entire county interest.
• Assignment of a purchaser’s contract for deed: A buyer at the county sale who takes a contract for deed (NDCC 57-28-15) — whether that contract is assignable is governed by the contract’s terms and general ND contract law (NDCC ch. 9-06 et seq.). NDCC ch. 57-28 is silent on mid-contract assignment. needs_verification
• Citation: NDCC 57-28-15, 57-28-16, 57-28-17. — https://ndlegis.gov/cencode/t57c28.pdf

3b. Surplus Advanced

Claim Assignability

• Full assignment permitted? NDCC 57-28-20 identifies the claimant as “the former record owner of the property listed in the notice of foreclosure of tax lien” (NDCC 57-28-20(3)(a)). The statute does not address whether the claim itself (the right to the excess proceeds) may be fully assigned to a third party (i.e., the owner sells the right outright, not merely engages a fee-for- service locator). No express authorization or prohibition found in NDCC ch. 57-28. needs_verification
• Assignment vs. fee agreement: Once funds reach the unclaimed property administrator (NDCC ch. 47-30.2), a “locate and recover” agreement is permitted at ≤10% of the amount recovered (NDCC 47-30.2-68); this is a contingency-fee service agreement, not a full claim assignment. Whether a full outright assignment of the 57-28-20(3) claim (while still at the county, within the 90-day window) is valid is unaddressed by statute. needs_verification — https://ndlegis.gov/cencode/t47c30-2.pdf
• Fee cap applies to assignments? The 10% fee cap in NDCC 47-30.2-68 expressly covers “agreements to locate property” under the unclaimed-property chapter, not the 90-day county-claim window. A full assignment during the county window would not be subject to the 10% cap on its face — but again, the legality of such an assignment is unresolved. needs_verification
• Statute: NDCC 57-28-20; NDCC 47-30.2-68.

Statute of Limitations on Surplus Claims

• Period and trigger: NDCC 57-28-20(3) gives the county a 90-day retention period running from the date of the sale. A claimant who does not file within those 90 days loses the right to file a county claim; the excess proceeds move to the unclaimed property administrator under NDCC ch. 47-30.2. The unclaimed-property chapter has no separate SOL for an owner to claim from the administrator — funds are held indefinitely until claimed (NDCC ch. 47-30.2 generally provides perpetual custodial holding). However, the locator’s agreement is void if entered before 24 months after delivery to the administrator (NDCC 47-30.2-69). needs_verification — confirm that 47-30.2 contains no ultimate forfeiture period after which the claim lapses. — https://ndlegis.gov/cencode/t47c30-2.pdf
• Citation: NDCC 57-28-20(1)(a), 57-28-20(3)(c).

Competing Claimant Procedure

• Filing race? No. NDCC 57-28-20(3) routes disputed or multiple claims to the clerk of district court for resolution; priority is determined by the court, not by who filed first (NDCC 57-28-20(3)(b)).
• Interpleader used? Yes functionally — the county deposits the contested surplus with the clerk of district court (NDCC 57-28-20(3)(b)), which is the ND equivalent of an interpleader.
• Priority rules: Court determines priority among competing claimants based on the nature of their interests in the former property (e.g., record ownership, mortgage liens, other encumbrances). Specific priority order not spelled out in 57-28-20; general lien-priority rules apply. needs_verification — no specific ND case on competing-claimant priority in 57-28-20 proceedings located.
• Citation: NDCC 57-28-20(3)(b). — https://ndlegis.gov/cencode/t57c28.pdf

Deceased Owner Procedure

• Probate required first? NDCC 57-28-20(3)(a) identifies the claimant as “the former record owner … listed in the notice of foreclosure.” NDCC 57-28-19 (repurchase) extends rights to the former owner’s executor or administrator, which confirms that a personal representative has standing for repurchase. By analogy, an executor/administrator of a deceased former owner should have standing to claim excess proceeds under 57-28-20(3). Whether informal probate (appointment of a personal representative under NDCC ch. 30.1) is required before filing, or whether direct-heir standing is available, is not addressed explicitly by 57-28-20. needs_verification
• Personal representative has standing? Yes, by analogy to NDCC 57-28-19’s express reference to “executor or administrator of the former owner.”
• Direct heir claim? NDCC 57-28-19 for repurchase also allows “any parent, spouse, or child” of the former owner. Whether this same class may claim surplus under 57-28-20 without a personal representative is unresolved. needs_verification
• Notes: The practical route for a deceased owner’s estate is to open administration under NDCC ch. 30.1 (informal probate available) and have the personal representative file the county claim or appear in district court.

Fraudulent Conveyance Exposure

• Assignment voidable by creditors? If the former owner assigns the 57-28-20 surplus claim (to the extent legally permitted) while insolvent, the assignment may be voidable under North Dakota’s Uniform Voidable Transactions Act (UVTA), NDCC ch. 13-02.1. The UVTA renders voidable any transfer made with “actual intent to hinder, delay, or defraud” creditors or any transfer without reasonably equivalent value by an insolvent debtor (NDCC 13-02.1 generally, following UVTA model). — https://ndlegis.gov/cencode/t13c02-1.pdf (chapter confirmed via search; full text not parsed — needs_verification on specific subsections)
• Applicable statute: NDCC ch. 13-02.1 (Uniform Voidable Transactions Act), enacted replacing the former UFTA. Adopted in North Dakota (search-confirmed; exact enactment year needs_verification).
• Notes: A creditor of the former owner could challenge an assignment of the surplus claim as a voidable transfer if made for inadequate consideration while the owner was insolvent. Locator/recovery firms should conduct due-diligence review of creditor exposure when taking assignments.

Surplus Claimant Notice

• Court must notify lienholders? In the district court proceeding under NDCC 57-28-20(3)(b), general ND civil procedure requires notice to parties who have asserted interests. Whether the county is required to proactively notify known lienholders of the surplus before the 90-day window closes is not explicitly stated in NDCC 57-28-20. needs_verification
• Method: The foreclosure notice itself (NDCC 57-28-04, 57-28-05) is served on mortgagees and lienholders of record and identifies the satisfaction amount; this serves as de-facto notice that a surplus (if any) will arise from the sale.
• Citation: NDCC 57-28-20(3)(b); NDCC 57-28-04.

5b. Title Advanced

Quiet Title

• When required: NDCC 57-28-19.1 creates a marketable-title rule for the county (and city) after acquiring a tax deed: once the deed is recorded, the government entity has possessed the property for at least 3 months, and no lis pendens has been recorded within those 3 months, the title is deemed marketable and challengers are limited to a damages claim (not recovery of the land). For a private purchaser from the county, a quiet title action is recommended but not statutorily required — particularly where notice-compliance questions exist (see Fibelstad, Peplinski). In practice, many title insurers require a quiet-title action or significant deed seasoning before insuring. Scope confirmed: NDCC 57-28-19.1 by its express text applies to “a city that has purchased property or a county that has acquired a tax deed to property” — i.e., it deems the governmental entity’s title marketable after three months’ possession with no lis pendens. It does not expressly extend this marketable- title finding to a private purchaser’s chain from the county. A private buyer from the county must therefore rely on a quiet-title action (ch. 32-17) or the NDCC ch. 47-19.1 twenty-year Marketable Record Title Act to cut off pre-deed claims. needs_verification — no ND Supreme Court decision squarely holding that 57-28-19.1 passes the marketable-title benefit to private purchasers. — https://ndlegis.gov/cencode/t57c28.pdf
• Action type: Judicial — filed in district court under NDCC ch. 32-17 (“Actions to Quiet Title and Determine Claims to Real Estate”). — https://ndlegis.gov/cencode/t32c17.pdf (chapter confirmed via search)
• Court with jurisdiction: North Dakota District Court for the county where the property is located (NDCC 32-17-01 area; district court has general equity jurisdiction). Filing fee: $160 (effective July 1, 2025, per ND court fee schedule). — https://www.ndcourts.gov/district-court/court-fees
• Typical timeline: Uncontested: approximately 3–6 months. Contested: 6–18+ months. North Dakota does not have a special expedited tax-deed quiet- title track. needs_verification — no ND-specific data retrieved; estimate based on general ND civil timeline and the search result noting uncontested matters typically run 60–180 days.
• Typical cost range: Uncontested: $2,000–$6,000 (filing fee + attorney). Note: ND courts do not award attorney’s fees in quiet-title actions (search- confirmed). Contested cases substantially higher. needs_verification — estimate; no ND-specific tax-deed quiet-title cost data retrieved.
• Cures all pre-sale defects? A favorable judgment in a ch. 32-17 action binds all parties served and their privies. Jurisdictional notice defects (Fibelstad) that rendered the deed void may not be cured by quiet title if the deed was never valid — the court would need to confirm validity of the underlying administrative process. Non-jurisdictional defects may be cured. needs_verification
• Citation: NDCC 57-28-19.1; NDCC ch. 32-17.

Deed Seasoning

• Insurers require seasoning? Yes — title insurers scrutinize the ch. 57-28 notice/service compliance and the 57-28-19.1 three-month possession showing before insuring a private purchaser’s title. Based on known title underwriter practice for tax-deed states with similar administrative foreclosure systems, most major underwriters require 3–5 years of seasoning (or a successful quiet-title judgment) before insuring a county tax deed chain without exceptions. needs_verification — no ND-specific underwriter policy obtained (Stewart Virtual Underwriter gated behind login).
• Typical years: 3–5 years (estimated). needs_verification
• Rationale: Risk of void-deed challenge for jurisdictional notice defects (Fibelstad); the 3-month possession period under 57-28-19.1 provides some protection for the county/city but does not guarantee a private purchaser’s title against a pre-deed jurisdictional defect.

Title Insurance

• Immediate availability: Unlikely without quiet-title action or significant seasoning. County deed conveys “the entire interest of the county” without warranties (NDCC 57-28-15(5), 57-28-16); the underlying tax deed is “prima facie evidence” of regularity (NDCC 57-28-09), but this standard does not eliminate the void-deed risk from jurisdictional notice failures.
• Conditions for immediate coverage: A successful quiet-title judgment (NDCC ch. 32-17) or 3-month possession + no lis pendens under 57-28-19.1 for the county itself; private purchasers typically need more seasoning.
• Insurers known to write: Stewart Title, Old Republic, First American — active in ND; specific tax-deed underwriting guidelines require direct inquiry. needs_verification
• Quitclaim or special warranty only? The county deed (NDCC 57-28-16) is effectively a statutory grant deed with no express warranties — equivalent to quitclaim character.

Marketable Title Act

• Exists? Yes — NDCC ch. 47-19.1, “Marketable Record Title.” — https://ndlegis.gov/cencode/t47c19-1.pdf
• Lookback period: 20 years (NDCC 47-19.1-01). Confirmed via multiple independent secondary sources: an affidavit of marketable title must have a root instrument more than 20 years old followed by an uninterrupted period of at least 20 years of clean title to the present. Interests older than the 20-year root are extinguished unless re-recorded. Note: ch. 47-19.1 section 47-19.1-11 includes an exception for conditions subsequent created within 40 years (the 40-year reference in some searches is this exception, not the general lookback). — https://ndlegis.gov/cencode/t47c19-1.html
• Application to tax deed chains: A tax deed recorded more than 20 years ago may function as a root of title under ch. 47-19.1. needs_verification — the full statutory text lists exceptions; confirm whether there is an express exception for tax-deed-originating chains or pre-deed interests that may survive.
• Statute: NDCC ch. 47-19.1.

Judicial Confirmation

• Required before deed issues? No. The administrative tax-deed process (NDCC ch. 57-28) does not require judicial confirmation before the county auditor issues the tax deed. The auditor issues the deed on October 1 as a matter of statute once the satisfaction deadline passes (NDCC 57-28-08, 57-28-09).
• Tribunal / timeline / citation: N/A for ch. 57-28. The judicial foreclosure route (ch. 32-31) requires a court judgment but that is the entire action, not a confirmation step. Mortgage foreclosure (ch. 32-19) is a court-supervised sheriff’s sale; no separate confirmation hearing is required after the sale is completed — the clerk notes the sale as a credit on the judgment.

Chain of Title Cure

• Depth: A tax deed under ch. 57-28 forecloses “all right, title, and interest” of the former owner, mortgagees, lienholders, and others who received the statutory notice (NDCC 57-28-08(1)–(2)). It does not cure defects in the chain of title that predate the original tax levy (i.e., it conveys what the county acquired — no more). Pre-levy title defects survive.
• Notes: The county deed’s “prima facie” regularity (NDCC 57-28-09) covers the foreclosure procedure; it does not create a fresh “from-original-patent” title chain. Title insurers confirm depth via abstracting.

5c. TRO & Injunctive Relief

Both tax foreclosure and mortgage foreclosure may be challenged by injunctive relief. The procedures differ because tax foreclosure is administrative while mortgage foreclosure is judicial.

Recognized Grounds for TRO / Preliminary Injunction

1. Defective / constitutionally inadequate notice — failure to comply with NDCC 57-28-04/05/06 notice requirements constitutes a jurisdictional defect that renders the deed void (Fibelstad); the owner may seek emergency relief to halt the sale or deed issuance before title passes.
2. SCRA protections — servicemember has a statutory right to stay foreclosure proceedings (50 U.S.C. §§ 3901 et seq.); courts issue TROs to enforce this.
3. Bankruptcy automatic stay — 11 U.S.C. §362 automatically stays the foreclosure; a TRO from the district court may supplement the automatic stay pending bankruptcy proceedings.
4. Constitutional / due-process violation — e.g., a taking without just compensation (post-Tyler theory) or equal protection argument.
5. Disputed payment / satisfaction — owner disputes whether taxes were actually paid or correctly computed (error in the auditor’s calculation).
6. Homestead / disabled-person grounds — although no ND disability-tolling provision for the October-1 deadline has been identified, disability combined with a due-process notice failure may support equitable relief.
7. Mortgage foreclosure specific: Lender’s failure to provide the required 30-day pre-suit notice of intention (NDCC 32-19-20); disputed loan balance; SCRA; bankruptcy stay; procedural defects in the foreclosure action.

Legal Standard

• North Dakota applies the four-part preliminary injunction test (NDCC 32-06-02; confirmed as the ND grounds-for-injunction statute via search; full text not retrieved — needs_verification on exact subsection language): (1) likelihood of success on the merits; (2) irreparable harm without relief; (3) balance of hardships favors the movant; (4) injunction is in the public interest. Loss of a home or unique real property satisfies the irreparable-harm prong.
• Grounds statute: NDCC 32-06-02. Procedural rule: N.D.R.Civ.P. 65 (which supersedes much of NDCC ch. 32-06 on procedure per legislative history search). — https://ndlegis.gov/cencode/t32c06.pdf (chapter confirmed via search; full text of specific sections not parsed via PDF — needs_verification)

Court with Jurisdiction

• District Court for the county where the property is located (North Dakota’s court of general jurisdiction). Both tax-foreclosure challenges and mortgage- foreclosure challenges are filed in district court.

Bond Required

• Yes. N.D.R.Civ.P. 65 requires the movant to give security (bond or other) in an amount the court deems proper to compensate the opposing party for any wrongful injunction. Amount is court-discretion; for real property foreclosure actions it is commonly set at the unpaid tax or loan amount or some fraction thereof. needs_verification — no ND-specific bond-amount precedent retrieved.

Emergency Timeline

• TRO: Can be obtained on an ex parte basis if the movant shows that immediate and irreparable harm will result before notice can be given (N.D.R.Civ.P. 65). In tax-deed cases, because the October-1 deadline is a hard statutory date, courts can act within 24–48 hours if properly filed with the necessary showing.
• Preliminary injunction hearing: Must occur no less than 21 days, and no more than 28 days, from the TRO date (N.D.R.Civ.P. 65, confirmed via search).

Effect on Completed Sale

• Tax-deed administrative process: Once the October-1 tax deed is issued and recorded by the auditor, title has vested in the county. A subsequent TRO against the county’s resale would halt the November auction but not restore the former owner’s title unless the tax deed itself is voided by court action (quiet title / collateral attack). A TRO issued before October 1 can halt the deed-issuance step.
• Jurisdictional defect (void deed): If the tax deed is void (Fibelstad — jurisdictional notice failure), the former owner may seek to void the deed even after issuance; NDCC 57-28-08(3) preserves challenges based on jurisdictional defects. needs_verification — whether a void deed is subject to collateral attack after the county has already sold to a bona fide purchaser at the November auction.
• Mortgage foreclosure: The sheriff’s sale is judicial; a TRO issued before the gavel fall stays the sale. A sale completed before TRO issuance is not automatically voided; the court has discretion to vacate the sale on motion (NDCC 32-19 — no express provision located; general equity principles apply). needs_verification

Non-Judicial Foreclosure Notes

• North Dakota mortgage foreclosure is judicial (ch. 32-19); the by-advertisement chapter (NDCC ch. 35-22) is rarely used. There is no significant non-judicial foreclosure TRO jurisprudence because the judicial path predominates.
• Tax foreclosure is administrative but treated similarly — the auditor’s functions are ministerial; the court can enjoin the auditor from issuing a deed or the county from conducting the sale.

Leading Cases

• fibelstad-v-grant-county (474 N.W.2d 54 (N.D. 1991)) — jurisdictional defect voids deed; basis for TRO on notice-defect grounds.
• peplinski-v-county-of-richland (2000 ND 156) — non-jurisdictional defect; deed upheld; relevant to what grounds will NOT support a TRO.
• tyler-v-hennepin-county (598 U.S. 631 (2023)) — constitutional taking theory.

7b. Lien Survival & Purchaser Exposure

IRS 120-Day Redemption Right

• Applies? Yes. 26 U.S.C. § 7425(d) gives the United States (IRS) the right to redeem real property within 120 days from the date of sale (or the period allowable under state law, whichever is longer) when the property is sold to satisfy a lien with priority over the federal tax lien. This applies to both North Dakota county tax-deed sales (administrative) and mortgage-foreclosure sheriff’s sales (judicial). — https://www.law.cornell.edu/uscode/text/26/7425 (retrieved 2026-06-02)
• Notice requirement: The sale-conducting authority must give the IRS written notice (registered/certified mail or personal service) at least 25 days before the sale if a federal tax lien appears in the record. Failure to provide notice means the sale does not extinguish the IRS lien — the purchaser takes subject to the federal debt.
• Procedure: IRS exercises redemption by paying the original purchaser’s bid price plus interest; IRS records a certificate of redemption. The 120-day period is the floor — if ND state law grants a longer redemption period, that longer period applies, but ND has no post-deed statutory redemption for tax deeds (the IRS 120 days is the only relevant period for tax-deed sales).
• Citation: 26 U.S.C. § 7425(b)(2)(A), § 7425(d)(1); 26 C.F.R. § 301.7425-4.

HOA Super-Priority

• Super-priority exists in North Dakota? No.
  • Tax sales: NDCC ch. 57-28 does not create HOA super-priority. HOA liens are treated as ordinary liens and are generally extinguished by the tax deed (the tax deed forecloses “all right, title, and interest” of lienholders noticed under NDCC 57-28-04, 57-28-08).
  • Mortgage foreclosures: The North Dakota Supreme Court held in Industrial Commission of North Dakota v. Gould, 2024 ND 32 that an HOA assessment lien does not have super-priority over a later-recorded mortgage, rejecting the HOA’s declaration language purporting to create automatic seniority. Lien priority is determined by recording date (“first in time, first in right”). — https://www.fredlaw.com/alert-no-super-lien-for-you-new-case-on-the-priority-of-hoa-liens-in-north-dakota (retrieved 2026-06-02; case 2024 ND 32 confirmed)
• Statute: No HOA super-priority statute. General lien recording rules (NDCC ch. 35-01 et seq.).
• Cap: N/A — no super-priority.
• Survives tax sale? HOA liens do not have super-priority; they are extinguished by a proper tax deed if the HOA was in the notice class. If the HOA was not named and notified, the lien may survive as to that lienholder. needs_verification — confirm HOA is in the NDCC 57-28-04(2) notice class.
• Survives mortgage foreclosure? No — subordinate to earlier-recorded mortgages (2024 ND 32).
• Leading cases: industrial-commission-v-gould-2024 (2024 ND 32).

Environmental Liens (CERCLA)

• CERCLA federal lien survives tax sale? Generally yes — federal CERCLA liens (42 U.S.C. § 9607(l)) attach to contaminated property and have priority over later-filed interests. Because CERCLA is federal law, a state tax sale generally cannot extinguish a properly filed federal CERCLA lien. The IRS/EPA 26-day-notice provision (26 U.S.C. § 7425) applies to IRS liens; analogous notice requirements apply to CERCLA liens.
• State superfund super-lien? North Dakota currently has zero active NPL (National Priorities List / Superfund) sites. Two previously listed ND sites were remediated and deleted from the NPL: the Arsenic Trioxide site (Richland, Ransom, and Sargent Counties, deleted July 5, 1996) and the Minot Landfill (Ward County, deleted April 1, 1997). No sites are currently proposed for addition. As a result, a state superfund super-lien statute does not appear to exist (no legislative text found). needs_verification — absence of ND environmental super-lien statute confirmed by the absence of NPL sites and the absence of any ND Title 23 environmental super-lien provision in search; primary statutory text of Title 23 environmental chapters not fetched. — https://en.wikipedia.org/wiki/List_of_Superfund_sites_in_North_Dakota (last updated July 6, 2025)
• Notes: The practical CERCLA-survival risk is low in North Dakota given the absence of active NPL sites, but purchasers should conduct Phase I environmental review on industrial or agricultural parcels with potential contamination history.

Municipal Code / Blight Liens

• Survive tax sale? NDCC 57-28-08(1)–(2) forecloses the interests of those noticed under 57-28-04. Municipal code-enforcement liens (nuisance, blight, special assessments) are generally a function of the same assessment machinery as property taxes; special assessments certified before the foreclosure notice are swept into the tax deed (NDCC 57-28-08, 57-28-09). Code-enforcement liens recorded separately from assessments may or may not have been included in the notice and swept into the deed. needs_verification — whether ND municipal code-enforcement liens survive a ch. 57-28 tax deed depends on whether they were included in the foreclosure notice.
• Statute: NDCC 57-28-08, 57-28-09; specific municipal code-enforcement lien chapter needs_verification.

Mechanic Liens

• Survive tax sale if noticed? Mechanic liens recorded before the foreclosure notice are in the class of lienholders that the auditor must notify under NDCC 57-28-04(2) (the auditor requests lists from the recorder and clerk of court). A properly noticed mechanic lienholder whose lien is extinguished by the tax deed loses the lien against the property. An un-noticed mechanic lienholder retains the lien (Fibelstad principle — notice defects are jurisdictional as to those parties). needs_verification — confirm mechanic liens are in the NDCC 57-28-04 notice class.

Junior Mortgage Exposure

• Purchaser takes subject to senior liens? The county tax deed forecloses all interests of those who were properly noticed under 57-28-04. A purchaser at the county sale takes free of properly noticed and extinguished junior mortgages. However, a senior mortgage that was improperly excluded from the notice process may survive.
• Common mistake: Purchasers sometimes assume the county deed clears all senior IRS tax liens. IRS liens survive unless the 25-day pre-sale notice under 26 U.S.C. § 7425 was properly given and the 120-day IRS redemption period elapsed.

Due Diligence Required Before Bidding

1. IRS federal tax lien search — PACER / county recorder for filed Notices of Federal Tax Lien; determine whether the 25-day pre-sale notice was given.
2. Title/abstract search — full chain of title through the county recorder and clerk of district court; identify all lienholders in the NDCC 57-28-04 notice class.
3. Mineral interest search — severed mineral rights (before Jan. 1 of the year after the levy) are excluded from the foreclosure notice class (NDCC 57-28-04(2), (4)); the tax deed does not convey them.
4. Environmental Phase I — for industrial, agricultural, or other potentially contaminated parcels.
5. Special-assessment search — obtain the county’s certified special-assessment balance; assessments certified after the foreclosure notice survive.
6. UCC search — fixture filings may affect personal property on the land.
7. HOA/COA status — confirm HOA lien status (not a super-priority issue in ND, but unpaid assessments may be recorded; check whether the HOA was in the notice class).
8. Bankruptcy search — PACER; an automatic stay can void a tax deed issued in violation of 11 U.S.C. § 362.

10b. Purchaser Obligations During Redemption

North Dakota’s tax-deed system has no post-deed statutory redemption period for the former owner once the October-1 tax deed vests in the county. The concepts below apply to the county as the tax-deed holder and, separately, to the right of repurchase under NDCC 57-28-19 (which is not called “redemption”). For mortgage foreclosure, the 60-day (residential) or up to 365-day (agricultural) redemption period under NDCC 32-19-18 applies.

Must Pay Subsequent Taxes During Redemption Period

• Tax-deed / repurchase context: The county holds the tax title after October 1; no private investor holds a certificate that would generate sub-payment obligations. When the former owner exercises the repurchase right under NDCC 57-28-19, the repurchase price includes “all subsequent taxes and assessments with interest and penalties” accruing after the foreclosure. The county bears those costs during its holding period. — https://ndlegis.gov/cencode/t57c28.pdf
• Mortgage foreclosure context: During the post-sale redemption period (60 days for non-agricultural; up to 365 days from filing for agricultural land, with a 60-day post-sale minimum), the certificate of sale (sheriff’s certificate) holder (typically the lender/judgment creditor) holds the superior interest. Whether the purchaser-at-sheriff’s-sale must pay subsequent property taxes during the redemption window is not explicitly stated in NDCC 32-19. needs_verification
• Consequence of failure: In the county-auction context, n/a to private parties during the pre-repurchase period (county bears the cost). In mortgage foreclosure, failure to pay subsequent taxes may subordinate the sheriff’s certificate holder’s interest to accruing tax liens. needs_verification
• Citation: NDCC 57-28-19; NDCC 32-19-18.

Must Notify Owner of Expiration

• Tax-deed system: No statutory notice-of-expiration obligation exists for the county prior to issuing the tax deed; the June 1 foreclosure notice itself states the October 1 satisfaction deadline (NDCC 57-28-02, 57-28-04, 57-28-05). Additionally, NDCC 57-28-18 requires the county to give 30-day certified-mail notice to the former owner (and interested parties) before selling farmland to a private buyer at the county sale — this is a pre-sale notice, not a redemption-expiration notice. — https://ndlegis.gov/cencode/t57c28.pdf
• Mortgage foreclosure: NDCC 32-19-20 requires the lender to serve a 30-day notice of intention to foreclose before filing suit. There is no separate statutory obligation on the sheriff’s sale purchaser to notify the mortgagor of the impending redemption-period expiration. needs_verification
• Form / timing / consequence of failure: The foreclosure notice itself serves as the expiration warning in the tax context. No specific “notice of expiration” requirement separate from the original foreclosure notice has been identified. needs_verification

Owner Occupancy Right During Redemption / Repurchase

• Tax-deed context: Once the October-1 tax deed vests in the county, the former owner has no statutory right to remain as of right. NDCC ch. 57-28 is silent on a post-deed occupancy right for the former owner. The county may exercise ejectment rights; in practice, counties often allow a brief wind-down period, but there is no statutory entitlement. The repurchase right (NDCC 57-28-19) allows the former owner to repurchase while the county holds title, and presumably while the former owner is in possession — but this is not a formal “right to remain.” needs_verification — ch. 57-28 silence on this point confirmed; no statutory occupancy right post-deed; absence of a statutory right to remain is confirmed.
• Mortgage foreclosure: During the redemption period, the mortgagor (former owner) retains the right to possess, use, rent out, and benefit from the property until the redemption period expires and the sheriff’s deed issues. Confirmed via multiple authoritative secondary sources (alllaw.com citing NDCC 32-19 and the foreclosure judgment providing for this right). The certificate holder cannot take possession during the redemption period without a court order. needs_verification — exact statutory subsection in NDCC 32-19 (likely 32-19-09 or 32-19-18) not confirmed from primary text; rule confirmed via multiple secondary sources.
• Citation: NDCC 32-19-18 (mortgage redemption); NDCC 57-28-19 (tax repurchase).

Costs Collectible Upon Redemption

• Tax-deed / repurchase (NDCC 57-28-19): The former owner must pay the full satisfaction amount — all taxes, special assessments, penalties, interest, and costs — plus all subsequent taxes, assessments, interest, penalties, and costs that have accrued since the foreclosure date. If fair market value is less than the total due, the board sets a “fair” price. Cash or 25%-down contract for deed over ≤10 years at ≤12% interest. The county does not collect improvement costs because the county holds the property (it does not invest in improvements in the short-term holding window). — https://ndlegis.gov/cencode/t57c28.pdf
• Mortgage foreclosure (NDCC 32-19-18): The redeeming mortgagor pays the bid price at the sheriff’s sale plus interest at the mortgage rate for the period after the sale (NDCC 32-19-18). Documented improvements made by the certificate/deed holder during the redemption period — whether recoverable — is needs_verification. Senior-lien holders may also redeem in priority order.
• Citation: NDCC 57-28-19; NDCC 32-19-18.

Property Maintenance Obligation

• County (tax-deed holder): The county, as the entity that holds the tax deed from October 1 to the November sale, has general governmental duties to maintain property it owns (e.g., municipal code compliance). NDCC ch. 57-28 imposes no explicit private purchaser maintenance obligation because the county, not a private buyer, holds the property between October 1 and the auction.
• Private purchaser from the county: After the county sale (November auction), the private purchaser holds the county deed. There is no NDCC ch. 57-28 maintenance obligation; ordinary property law applies.
• Mortgage foreclosure (certificate holder): During the redemption period, the certificate of sale holder is not yet the owner; they have no statutory maintenance obligation. However, waste committed during the redemption period (by the still- occupying former owner) may give rise to an action. needs_verification
• Citation: NDCC 57-28-16 (county deed to purchaser); general property law.

11b. Restrictions & Special Rules

Entity Purchase Restrictions

• Natural persons only? No — NDCC ch. 57-28 does not restrict county tax- deed land sales to natural persons. LLCs and corporations may bid.
• LLC permitted? Yes, as a general rule for the county auction. However, agricultural land is subject to North Dakota’s Corporate or LLC Farming Law (NDCC ch. 10-06.1), which restricts corporate and LLC ownership of agricultural land to qualifying family corporations/LLCs (≤15 shareholders, related-family members, primarily engaged in farming, all members U.S. citizens or permanent residents). A non-qualifying LLC or corporation generally cannot hold agricultural land in North Dakota under NDCC 10-06.1. — https://ndlegis.gov/cencode/t10c06-1.pdf (chapter confirmed via search)
• Foreign entity permitted? Foreign entities are subject to the same NDCC 10-06.1 agricultural-land ownership restrictions (must be 100% owned by U.S. citizens or permanent resident aliens). For non-agricultural land, no specific NDCC ch. 57-28 foreign-entity restriction identified. needs_verification — confirm whether NDCC 10-06.1 applies to purchases at the county tax-deed auction.
• Notes: The NDCC 10-06.1 restrictions are enforced by the North Dakota Attorney General; violations can result in forfeiture of the land. Agricultural- land purchasers at the county sale should confirm compliance before bidding.
• Citation: NDCC ch. 10-06.1; NDCC 57-28-15.

Insider / Employee Prohibition

• Who is prohibited? NDCC 57-28-15(7) disqualifies any person who owes delinquent property taxes to any county in North Dakota from bidding at the annual county sale. Corroborated by Williams County, ND official tax foreclosure page (“purchasers must have all North Dakota property taxes paid in full to be eligible”) and the NDACo FAQ (citing NDCC 57-28-15). This is the sole express disqualification in NDCC ch. 57-28 retrieved via research. Whether county employees, auditors, or commissioners are separately prohibited is not addressed in NDCC ch. 57-28; general state ethics rules (NDCC ch. 54-66 area) may apply. needs_verification — exact subsection text not retrieved from PDF (binary); rule confirmed via two independent official county sources.
• Scope: Tax-delinquency disqualification applies statewide — delinquent taxes in any ND county bars bidding.
• Citation: NDCC 57-28-15(7). — https://ndlegis.gov/cencode/t57c28.pdf

Right of First Refusal

• Municipalities (cities): NDCC 57-28-19 gives a city that holds outstanding delinquent special assessments against the property a 30-day priority right to purchase the tax-title land from the county before the former owner or others exercise their repurchase right. This is effectively a city right of first refusal, but limited to the repurchase window (before the county auction), not a ROFR at the public auction itself. — https://ndlegis.gov/cencode/t57c28.pdf
• CDCs / nonprofits? No ROFR for community development corporations or nonprofits identified in NDCC ch. 57-28. needs_verification
• Land banks? No — see below; North Dakota has no land bank enabling legislation.
• Match window: 30 days (city with delinquent special assessments, per NDCC 57-28-19).
• Citation: NDCC 57-28-19.

Land Bank Program

• Exists? No. As of February 2024, the Center for Community Progress’s National Land Bank Map lists 19 states and Puerto Rico with state land-bank enabling legislation; North Dakota is not among them. — https://communityprogress.org/resources/land-banks/national-land-bank-map/ (retrieved 2026-06-02)
• Receives unsold properties? N/A. Counties hold unsold tax-deed land in their own inventory and may conduct private sales (NDCC 57-28-17) or continue to hold the land. No land bank entity exists to receive this inventory.
• Operational notes: The county auditor effectively functions as the default holder/manager of unsold tax-deed land; the board of county commissioners has discretion over disposition.

Deficiency Judgment

• Permitted after tax sale? Generally no private-party deficiency is possible because the tax-deed process is an administrative (not adversarial) proceeding. If the county sale price is less than the taxes owed, the remaining tax balance is canceled by the county board (NDCC 57-28-20(1)(c)); no deficiency judgment is entered against the former owner. — https://ndlegis.gov/cencode/t57c28.pdf
• Permitted after mortgage foreclosure? Varies by property type:
  • Residential homestead (≤4 units, owner-occupied, ≤40 contiguous acres): No deficiency — prohibited by NDCC 32-19-03.
  • Agricultural land (>40 acres): Deficiency permitted, but must be brought in a separate action within 90 days of the sheriff’s sale; limited to the excess of the debt over the court-determined fair market value of the mortgaged premises (NDCC 32-19-06.2).
  • Commercial / other real property: Deficiency permitted under NDCC 32-19-06.1; amount limited by fair market value offset. — https://ndlegis.gov/cencode/t32c19.pdf (chapter confirmed via search)
• Fair value defense? Yes — both the agricultural (32-19-06.2) and commercial (32-19-06.1) deficiency provisions are subject to a fair-market-value floor: the deficiency cannot exceed the debt minus the FMV.
• Citation: NDCC 32-19-03, 32-19-06.1, 32-19-06.2; NDCC 57-28-20(1)(c).

Anti-Deficiency Statute

• Exists? Yes, for residential homestead. NDCC 32-19-03 bars any deficiency judgment on residential property with four or fewer units, one of which is owner-occupied as a homestead, on up to 40 contiguous acres. This is a functional anti-deficiency statute for that class of property.
• Scope: “Residential property with four or fewer units of up to forty contiguous acres that include an owner-occupied residence” — confirmed via multiple independent secondary sources (amerinotexchange, okeeffeattorneys, alllaw.com), all citing NDCC 32-19-03.
• Citation: NDCC 32-19-03. — https://ndlegis.gov/cencode/t32c19.pdf Note: exact PDF-text retrieval not possible (binary); scope confirmed via three-source corroboration above.

One-Action Rule

• Exists? Not as a formal one-action rule. North Dakota does not have a traditional “one-action rule” (requiring the lender to elect either to foreclose or to sue on the note). NDCC ch. 32-19 governs foreclosure by action (judicial); the lender pursues a single judicial foreclosure action that results in a judgment and sheriff’s sale. A deficiency action (for agricultural and commercial property) must be filed as a separate action within 90 days of the sheriff’s sale (NDCC 32-19-06.2), which operates like a sequencing requirement — foreclose first, then file for deficiency — but is not the same as a one-action rule that bars suing on the note. needs_verification — no ND case or statute expressly adopting or rejecting the one-action rule located.
• Citation: NDCC 32-19-06.1, 32-19-06.2. — https://ndlegis.gov/cencode/t32c19.pdf

Local pages

County deep dives: cass-nd Unclaimed funds agency: unclaimed-property-north-dakota

Legal information, not legal advice. This page summarizes statutes and cases that change frequently; North Dakota’s surplus/excess-proceeds rules (NDCC 57-28-20) were enacted in 2021 and were the subject of a 2023 amendment fight. Verify against the cited primary sources and consult a licensed North Dakota attorney before acting. Last verified: 2026-06-10.