State laws / North Dakota
North Dakota tax sales: liens, deeds, rates & redemption
Quick answerNorth Dakota sells tax deeds for unpaid property taxes. Redemption: No private lien sale (eliminated in 1999). The county forecloses the tax lien: the auditor gives foreclosure notice on or before June 1 for property where the statutory period has run (NDACo guidance: four or more years since the tax became due, NDCC 57-28-01), the redemption period expires October 1, and if unredeemed a tax deed issues to the county (NDCC 57-28-09). No redemption after the county's sale; the former owner may repurchase only until that sale. Sales: Annual sale of tax-deeded land on the third Tuesday in November at the county auditor's office (NDCC 57-28-13) Governing law: North Dakota Century Code Chapter 57-28 (NDCC 57-28-01, 57-28-09, 57-28-13, 57-28-14).
Where to bid: Mostly in-person at the county auditor's office / county saleCounty auditor notices and official county newspaper; no dominant online platform
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a |
| Redemption period | No private lien sale (eliminated in 1999). The county forecloses the tax lien: the auditor gives foreclosure notice on or before June 1 for property where the statutory period has run (NDACo guidance: four or more years since the tax became due, NDCC 57-28-01), the redemption period expires October 1, and if unredeemed a tax deed issues to the county (NDCC 57-28-09). No redemption after the county's sale; the former owner may repurchase only until that sale. |
| When sales happen | Annual sale of tax-deeded land on the third Tuesday in November at the county auditor's office (NDCC 57-28-13) |
| Governing law | North Dakota Century Code Chapter 57-28 (NDCC 57-28-01, 57-28-09, 57-28-13, 57-28-14) |
| Investor notes | Investors buy only from the county after foreclosure, at or above a county-set minimum price — there is no lien certificate, interest return, or private foreclosure path. Unsold parcels may be sold later by the board of county commissioners under Chapter 57-28 procedures. |
Sources
- https://www.ndaco.org/about-ndaco/faq/6691/
- https://law.justia.com/cases/north-dakota/supreme-court/2000/990376.html
- https://taxlien.io/rankings/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.