Tyler v. Hennepin County
2023A U.S. Supreme Court case holding that a government may not take more property than is owed in taxes, which has significant implications for surplus proceeds in tax foreclosure states.
ND
North Dakota
Tax Deed
North Dakota is a tax deed state where counties acquire title to tax-delinquent properties after a foreclosure process. These properties are then sold at public auctions, typically held on the third Tuesday of November. The process is managed locally by each of the 53 county auditors, and properties are sold as-is without title warranties.
| Upcoming auctions | 0 |
| Counties covered | 53 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax deed
- Redemption period
- None post-sale
- Sale frequency
- Annual
- Minimum bid
- Taxes + costs
- Deed type
- County deed
- Sale month
- November
Statutory framework
| Sale Type | Hybrid |
| Redemption Period | The redemption period occurs before the tax sale. Owners may redeem by paying all delinquent taxes, assessments, interest, and costs until October 1st of the year the foreclosure is finalized. There is no statutory post-sale redemption period. |
| Penalty / Interest | Interest is 12% per annum from January 1st of the year following the due date. Penalties follow a step-up schedule: 3% on March 1st, 3% on May 1st, 3% on July 1st, and 3% on October 15th. |
| Jurisdiction Type | County |
| Jurisdiction Count | 53 |
| Typical Sale Month | November |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Sales are primarily in-person at the county auditor's office or local courthouse. Bidders typically must sign a Delinquent Tax Oath. The minimum bid is set by the Board of County Commissioners and must cover all taxes, assessments, penalties, interest, and costs. Payment is generally required in full via cash or certified funds at the time of sale.
Post-sale obligations
The county issues a County Deed to the successful bidder. Purchasers are responsible for the property immediately upon purchase, as properties are sold as-is. There is no post-sale redemption notification requirement as the redemption period expires before the sale.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a North Dakota tax deed purchase.
Estimated cost$3,000
Timeline6 mo.
Notable counties
Key North Dakota counties for tax deed investors.
Cass County
Contains Fargo, the state's largest city, typically resulting in higher sale volume.
Williams County
Often experiences high activity due to energy-sector-related economic fluctuations.
How to bid at a North Dakota tax deed auction
Step-by-step process for participating in North Dakota tax deed sales.
- 1
Research the auction catalog
Review the list of properties published by the county auditor in early November.
- 2
Verify property details
Conduct your own due diligence, including title searches and physical inspections.
- 3
Register for the sale
Complete the required Delinquent Tax Oath at the county auditor's office.
- 4
Attend the auction
Be present in person or send an authorized representative to the county courthouse on the third Tuesday of November.
- 5
Submit your bid
Participate in the public auction for the desired parcels.
- 6
Pay the balance
Provide immediate payment in full via cash or certified funds if you are the winning bidder.
Applicable statutes
Primary statute sections governing tax deed sales in North Dakota.
N.D. Cent. Code § 57-28-01
Notice of foreclosure of tax lien
N.D. Cent. Code § 57-28-13
Time and place of annual sale
N.D. Cent. Code § 57-28-15
Sale to highest bidder
N.D. Cent. Code § 32-17-01
Action to determine adverse claims
Notable case law
Landmark court decisions affecting North Dakota tax deed investors.
Frequently asked questions
Common questions from North Dakota tax deed investors.
- There is no post-sale redemption period. The redemption period ends on October 1st of the year the county finalizes the tax lien foreclosure.
- While not strictly required by statute to hold the deed, it is highly recommended to clear the title for future marketability, as the county deed does not guarantee a clear title.
- Buyers should be aware of potential surviving special assessment liens and the IRS's 120-day right of redemption if a federal tax lien exists on the property.
- The challenger must typically deposit the amount of all delinquent taxes, interest, and costs with the court before the court will proceed with the trial.
- Auctions are held in-person at the county auditor's office or the local courthouse on the third Tuesday of November.
- Yes, but you must do so at your own risk. The county does not provide access or warranties regarding the condition or location of the property.
How does North Dakota's redemption period work for tax deed purchases?
Do I need a quiet title action after a North Dakota tax deed purchase?
What title risks should a North Dakota tax deed buyer know about?
What happens if the former owner challenges a North Dakota tax sale?
How are North Dakota tax deed auctions typically conducted?
Can I inspect properties before bidding at North Dakota tax sales?
Title Risk Flags
Properties are sold as-is without warranties of marketability. There is a risk of outstanding special assessments from cities or other taxing districts that may survive the tax sale. Additionally, the IRS retains a right to redeem property from a purchaser for up to 120 days after the sale if a federal tax lien was properly recorded.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.