Tax Sales and Sheriff Sales in North Dakota
North Dakota does not sell tax liens to investors. When taxes are two or more years past due the county auditor serves a notice of foreclosure of tax lien by June 1; if not paid by October 1 the county takes a tax deed, and the county then sells the parcel at its annual auction to the highest bidder for at least a minimum price set by the county commissioners. The former owner (or spouse, parent, child or estate) may repurchase only while the county still holds title; once sold at the annual sale the sale is final.
- Sale type
- Tax deeds
- Redemption
- Until the October 1 foreclosure date
- Run by
- County auditor
- How it sells
- Tax deeds
- Buyer earns
- No interest; the buyer gets the property
- Redemption
- Until the October 1 foreclosure date (the owner may pay the lien until then, NDCC 57-28-02/-08); after the county takes the tax deed, the former owner may 'repurchase' only so long as title remains in the county (57-28-19); no redemption after the county's annual sale.
- Run by
- County auditor (sale authorized by the board of county commissioners)
- When
- Annual sale begins the third Tuesday of November each year (NDCC 57-28-13); unsold parcels may be sold privately before the next annual sale (57-28-17).
- Statute
- N.D. Cent. Code ch. 57-28 (Foreclosure of Tax Lien); mortgage foreclosure N.D. Cent. Code ch. 32-19
How tax sales work in North Dakota
North Dakota sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.
What the buyer gets. The property itself, by deed from the county auditor, with no interest to collect and no owner to wait out once the sale is final.
Redemption. Until the October 1 foreclosure date (the owner may pay the lien until then, NDCC 57-28-02/-08); after the county takes the tax deed, the former owner may 'repurchase' only so long as title remains in the county (57-28-19); no redemption after the county's annual sale..
When and where the sales are held
Who runs them: County auditor (sale authorized by the board of county commissioners).
When: Annual sale begins the third Tuesday of November each year (NDCC 57-28-13); unsold parcels may be sold privately before the next annual sale (57-28-17)..
Where: In person at the county auditor's office or the courthouse room used for district court (57-28-13); county pages (e.g., Williams County) describe an in-person auction where bidders must be present or represented and pay the same day..
The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.
Sheriff sales and foreclosure sales in North Dakota
Mortgage foreclosure in North Dakota is judicial: the lender sues in district court (NDCC 32-19-01) and after judgment the sheriff (or a court-appointed person) sells the property in the county where it lies, with notice given as for execution sales (32-19-08). The former owner may redeem within 60 days after the sheriff's sale, or for agricultural land within 365 days after the summons/complaint is filed but not less than 60 days after the sale (32-19-18); the court may eliminate redemption for abandoned property (32-19-19).
A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in North Dakota.
Official sources for North Dakota
- NDCC ch. 57-28 – Foreclosure of Tax Lien
- NDCC ch. 32-19 – Foreclosure of Real Estate Mortgages by Action
- Williams County – Tax Foreclosure Properties (annual sale)
- ND Attorney General opinion 2006-L-14 (annual sale, third Tuesday of November)
Statute: N.D. Cent. Code ch. 57-28 (Foreclosure of Tax Lien); mortgage foreclosure N.D. Cent. Code ch. 32-19.
Questions people ask
Does North Dakota sell tax liens or tax deeds?
North Dakota sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. North Dakota does not sell tax liens to investors. When taxes are two or more years past due the county auditor serves a notice of foreclosure of tax lien by June 1; if not paid by October 1 the county takes a tax deed, and the county then sells the parcel at its annual auction to the highest bidder for at least a minimum price set by the county commissioners. The former owner (or spouse, parent, child or estate) may repurchase only while the county still holds title; once sold at the annual sale the sale is final.
How long is the redemption period after a tax sale in North Dakota?
Until the October 1 foreclosure date (the owner may pay the lien until then, NDCC 57-28-02/-08); after the county takes the tax deed, the former owner may 'repurchase' only so long as title remains in the county (57-28-19); no redemption after the county's annual sale.
Who runs tax sales in North Dakota?
County auditor (sale authorized by the board of county commissioners). In person at the county auditor's office or the courthouse room used for district court (57-28-13); county pages (e.g., Williams County) describe an in-person auction where bidders must be present or represented and pay the same day.
When are tax sales held in North Dakota?
Annual sale begins the third Tuesday of November each year (NDCC 57-28-13); unsold parcels may be sold privately before the next annual sale (57-28-17).
Are sheriff sales in North Dakota judicial?
Mortgage foreclosure in North Dakota is judicial: the lender sues in district court (NDCC 32-19-01) and after judgment the sheriff (or a court-appointed person) sells the property in the county where it lies, with notice given as for execution sales (32-19-08). The former owner may redeem within 60 days after the sheriff's sale, or for agricultural land within 365 days after the summons/complaint is filed but not less than 60 days after the sale (32-19-18); the court may eliminate redemption for abandoned property (32-19-19).
Can anyone bid at a tax sale or sheriff sale in North Dakota?
Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.
Written from the North Dakota statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.
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