FAQs • North Dakota League of Cities, ND • CivicEngage

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What happens when the county treasurer receives a partial payment of taxes on a lot on which special assessments are also due?: If the county treasurer receives less than the full amount of taxes and special assessments due at any time on any lot, the county treasurer shall allocate the amount received between taxes and special assessments in proportion to the respective amounts of taxes and special assessments due. (NDCC 40-24-16)

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Special Assessments

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1. What happens when the county treasurer receives a partial payment of taxes on a lot on which special assessments are also due?: If the county treasurer receives less than the full amount of taxes and special assessments due at any time on any lot, the county treasurer shall allocate the amount received between taxes and special assessments in proportion to the respective amounts of taxes and special assessments due. (NDCC 40-24-16)

2. Who receives the interest and penalties collected on special assessments?: The interest and penalties collected by the county treasurer on a city’s special assessments shall be paid over to the city auditor for deposit in the city’s special assessment fund. (NDCC 40-24-17)

3. Are interest and penalties also added to special assessments?: The county treasurer shall add to all special assessments the same interest and penalties that are added in the case of general taxes and at the same time. (NDCC 40-24-17)