AGO 80-143.

• Case Date: March 13, 1980
• Court: North Dakota

North Dakota Attorney General Opinions 1980. AGO 80-143. March 13, 1980 (OPINION) OPINION 80-143Mr. Leo E. Halvorson, Mayor Esmond, North Dakota 58332 Dear Mayor Halvorson: This is in reply to your letter of February 18, 1980, inquiring about the procedure for the sale of real property by the county to a city when there are both special assessments (levied by the city) and delinquent property taxes against it. The following is quoted from your letter:

It is the opinion of the city; that after three years of the tax sale by county and no redemption or sale is made, that the county should issue a tax certificate to the city.

The Benson County Auditor and Commissioners are of the opinion; that the city must pay all specials plus any other general taxes before a tax certificate can be issued to the city. This past year it was necessary for the city to do this to obtain possession of one tract that we needed for our water plant. (The county auditor then refunded the specials to the city and kept the balance which wasn't much.)

One other example is property known as the Klien Property. It was vacated many years ago with no taxes having been paid since 1965 or 1966. It was advertised for sale by the County Auditor on Dec. 14, 1971. There was no bidder or sale and at that time there was $105.87 against it which included $61.57 special assessments by the city. The city has tried continually to obtain possession without paying any of the delinquent taxes, but the Benson County Auditor refuses. This past year the county wants $380.31. How can Benson County increase taxes on property that was their own after Dec. 14, 1971?

Request your opinion to clarify our differences with the County Auditor's Office to the following questions:

(1) Is there a time when the county auditor should issue a certificate to city without cost for property that has special assessments and general taxes against it?

(2) Years after tax sale (special assessment and general taxes) can the county take such land and use it for county purposes without paying the special assessments to the city.

The answer to your first question is found in the following three sections of the Century Code. section 40-24-01, N.D.C.C., provides that a special assessment lien of a city "shall have precedence over all other liens except general tax liens. . ." As to the city's...