# N.D. Cent. Code § 57-45-10: 57-45-10. Tender of taxes

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-10

## Section

- **Citation:** N.D. Cent. Code § 57-45-10
- **Heading:** 57-45-10. Tender of taxes
- **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 57-45-10

## Text

57-45-10. Tender of taxes

Whenever any action is brought to test the validity of any deed issued and delivered by the

county to the purchaser of lands acquired through tax deed proceedings, the court may not

proceed with the trial of such action until the party assailing the validity of such deed, within the

time required by the court, shall deposit with the clerk thereof for the benefit of the county,

should the deed be held invalid, the amount of all delinquent and unpaid taxes on said property,

including penalty and interest, plus any taxes paid thereon by the purchaser from the county.

Should said action be determined adversely to the purchaser from the county, it shall repay to

the purchaser any moneys received by the county on said purchase.

## 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_S57-45-10. Check the current official text before relying on it. Not legal advice.