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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1. What happens when the county treasurer receives a partial payment of taxes on a lot on which special assessments are also due?
2. Who receives the interest and penalties collected on special assessments?
3. Are interest and penalties also added to special assessments?