Property Taxes

Tax Statements

Real Estate tax statements are mailed each December. By North Dakota Century Code, they must be mailed by the 26th of December. Mobile Home tax statements are also mailed in December. 

Personal Responsibilities

Per North Dakota State Law, failure to receive a statement shall not relieve the owner of liability, nor extend the discount privilege past the February 15th deadline. Please call as soon as possible if you do not receive a statement. It is the responsibility of the property owner to notify our office of address changes.

Due Dates

A 5% discount is given on the consolidated tax for both real estate and mobile homes if paid (or postmarked) on or before February 15th of each year. For real estate, the first half plus the full amount of yearly installment of special assessments are due by March 1st; the second half is due (or postmarked) on or before October 15th.

 

When Taxes Aren't Paid

The county depends upon receiving the estimated tax revenue in order to pay for all the services included in the budget. However, sometimes people don't or can't pay their taxes. If the real estate taxes aren't fully paid by October 15th of the current year, they are considered delinquent. Please note this does not apply to property that is in foreclosure; at which time the County takes possession on October 2nd.

Real Estate Foreclosures

If real estate taxes remain unpaid for three years, the Oliver County Auditor serves a foreclosure notice, and the county becomes owner of the property on October 2nd of said year.

The Oliver County Auditor prepares tax deeds on all land foreclosures and conducts a sale of property on the third Tuesday in November of each year. Private sale of foreclosed property is held throughout the year.

Delinquent Tax Property

Property within Oliver County is subject to foreclosure in the event that the property taxes, specials, and any interest / penalties become delinquent in the third year.  The Oliver County Auditor office accrues any delinquent property, notifies all interested parties of the terms and conditions, and conducts an annual sale of any property with an unsatisfied tax debt.