# N.D. Cent. Code § 57-45-08: 57-45-08. Consolidated tax account

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-08

## Section

- **Citation:** N.D. Cent. Code § 57-45-08
- **Heading:** 57-45-08. Consolidated tax account
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-45 / Section 57-45-08

## Text

57-45-08. Consolidated tax account

The office of management and budget may carry on the record of its office an account

called the consolidated tax account with each county of the state in which must be listed, in

appropriate columns, the taxes due the state for the years in which there are unpaid taxes five

years old or older. All taxes collected by the counties for the years included in such consolidated

tax accounts must be reported as collections for such accounts and must be credited to the

general fund of the state.

## Nearby sections

- [N.D. Cent. Code § 57-45-01 57-45-01. Taxes paid by occupant or tenant](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-01.md)
- [N.D. Cent. Code § 57-45-02 57-45-02. Taxes paid by mortgagees or others having liens](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-02.md)
- [N.D. Cent. Code § 57-45-03 57-45-03. Tax commissioner to furnish list of lands added to or taken from tax rolls](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-03.md)
- [N.D. Cent. Code § 57-45-04 57-45-04. Tax commissioner to collect taxes when other officer neglects](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-04.md)
- [N.D. Cent. Code § 57-45-05 57-45-05. Officer's refusal to perform duty - Penalty](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-05.md)
- [N.D. Cent. Code § 57-45-06 57-45-06. Suits against officers defended at expense of county](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-06.md)
- [N.D. Cent. Code § 57-45-07 57-45-07. Debts of municipalities void if entailing taxation beyond the rate fixed by law](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-07.md)
- [N.D. Cent. Code § 57-45-08 57-45-08. Consolidated tax account](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-08.md)
- [N.D. Cent. Code § 57-45-09 57-45-09. Submission to county commissioners prerequisite to actions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-09.md)
- [N.D. Cent. Code § 57-45-10 57-45-10. Tender of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-10.md)
- [N.D. Cent. Code § 57-45-11 57-45-11. Limitation of action against tax deed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-11.md)
- [N.D. Cent. Code § 57-45-12 57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-12.md)
- [N.D. Cent. Code § 57-45-13 57-45-13. Supplemental proceedings to enforce collection of state taxes](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-13.md)
- [N.D. Cent. Code § 57-45-14 57-45-14. When tax may be held invalid](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-08. Check the current official text before relying on it. Not legal advice.