North Dakota
Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax deed
Statute text
After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county
- Interest / penalty
- No lien interest to buyers; county sells tax-deeded land at auctionInstallment contracts: interest set by the county, no more than 12%
Statute text
Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale.
Statute text
The interest rate for the contract must be established by the board of county commissioners at no more than twelve percent.
- Redemption
- Lien foreclosed October 1 after notice, which is given once taxes are 2+ years past due
Statute text
lien for all property for which two or more years have passed since the tax became due. 57-28-02. When tax lien is foreclosed. The tax lien foreclosure date is October first after the service of the notice of foreclosure.
- Bid method
- Highest qualified bidder, at least the minimum sale price
Statute text
Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale.
- Statute
- NDCC §57-28-15
Statute text
Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale.
- Auction platform
- Annual auction at the county auditor's office or district court
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Auction timing
- Begins the third Tuesday of November each year
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
Counties 53
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
North Dakota counties sell land acquired by tax deed at an annual auction beginning the third Tuesday of November. Statute: NDCC §57-28.
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
After foreclosure of an unpaid tax lien, the county auditor issues a tax deed to the county. The county then sells the land at auction to the highest qualified bidder. NDCC §57-28.
Statute text
After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county
Statute text
Each parcel of land must be sold at auction to the highest qualified bidder for no less than the minimum sale price as fixed before the sale.
Buyers pay a bid price; the only rate in chapter 57-28 is the county contract-for-deed interest, capped at 12%. NDCC §57-28.
Statute text
The interest rate for the contract must be established by the board of county commissioners at no more than twelve percent.
Los condados de Dakota del Norte venden la tierra adquirida por escritura fiscal en una subasta anual que comienza el tercer martes de noviembre. Estatuto: NDCC §57-28.
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
Tras la ejecución de un gravamen fiscal impago, el auditor del condado emite una escritura fiscal al condado.
Statute text
After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county
Los compradores pagan un precio de puja; la única tasa en el capítulo 57-28 es el interés del contrato del condado, con tope de 12%.
Statute text
The interest rate for the contract must be established by the board of county commissioners at no more than twelve percent.
Key points
- The county takes a tax deed after foreclosure; liens are not sold to investors
Statute text
After the date of foreclosure for property with an unsatisfied tax lien, the county auditor shall issue a tax deed to the county
- Investors buy at the annual sale of tax-deeded land
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
For beginners
Harder for beginners: The county must appraise each parcel before the annual sale, and bids must meet the minimum sale price.
Statute text
All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter.
Más difícil para principiantes: El condado debe tasar cada parcela antes de la venta anual, y las pujas deben alcanzar el precio mínimo.
Statute text
All property acquired by the county by tax deed must be appraised by the board of county commissioners at least thirty days before the annual sale under this chapter.
Risks
- Annual sale is once a year, beginning the third Tuesday of November
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- La venta anual es una vez al año, desde el tercer martes de noviembre
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
How to sign up for the auction
Platform: County auditor (annual November sale)
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Contact the target county auditor
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Attend the annual sale beginning the third Tuesday of November
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Pay cash, or one-fourth down with the rest in installments over up to ten years
Statute text
The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years.
Deposit: Cash, or one-fourth of the price down on a contract for deed
Statute text
The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years.
Platform: Auditor del condado (venta anual de noviembre)
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Contacte al auditor del condado objetivo
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Asista a la venta anual que comienza el tercer martes de noviembre
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
- Pague en efectivo, o un cuarto al contado y el resto en cuotas por hasta diez años
Statute text
The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years.
Depósito: Efectivo, o un cuarto del precio al contado con contrato de compraventa
Statute text
The sale may be made either for cash or one-fourth of the purchase price in cash, and the balance in equal annual installments over a period of not more than ten years.
Over the counter (OTC)
Yes: unsold parcels may be sold privately before the next annual sale
Statute text
Any property not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale for not less than the property's minimum sale price.
Property not sold at the November sale may be sold by the county auditor at private sale for at least the minimum sale price.
Statute text
Any property not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale for not less than the property's minimum sale price.
La propiedad no vendida en la venta de noviembre puede venderse en venta privada por el auditor del condado por al menos el precio mínimo.
Statute text
Any property not sold at the annual November sale may be sold by the county auditor at private sale before the next annual November sale for not less than the property's minimum sale price.
Platforms
- County auditor offices
Statute text
The annual sale of land acquired by tax deed must be held at the county auditor's office or the usual place of holding district court in the county beginning on the third Tuesday of November of each year.
Surplus proceeds
Excess sale proceeds go to the record owner who files an undisputed claim within the 90-day retention period (NDCC § 57-28-20).
Statute text
To the owner of the record title of the real estate listed in the notice of foreclosure of tax lien if the owner of record submitted an undisputed claim for the excess proceeds within the ninety-day retention period;
La lista de condados y las fuentes están en inglés.
Sources
- N.D.C.C. § 57-28-09 — checked 2026-10-27
- N.D.C.C. § 57-28-15 — checked 2026-10-27
- N.D.C.C. §§ 57-28-01, 57-28-02 — checked 2026-10-27
- N.D.C.C. § 57-28-13 — checked 2026-10-27
- N.D.C.C. § 57-28-10 — checked 2026-10-27
- N.D.C.C. § 57-28-17 — checked 2026-10-27
- N.D.C.C. § 57-28-20 — checked 2026-10-27
Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.