|The Origin||The office of county treasurer was created by the state
constitution and the duties are listed in the North Dakota Century Code.
Treasurers are elected for four-year terms on a non-partisan ballot during
November elections. They take office in May. County treasurers are also
members of the North Dakota Association of Counties.
|Tax Season||Spring, summer, autumn, winter are only four of the seasons
of the year. Some people look forward to hunting season, others wait for
football season. The main season for County Treasurers is Tax Season.
|Technically tax season begins January 1st when taxes become
due. However, treasurers begin preparations months in advance. Computation
of taxes takes place in November, and in December statements are mailed out.
|After March 1st unpaid taxes become delinquent and are
subject to a penalty. Foreclosure on property takes place after five years.
Treasurers are responsible for keeping track of all property taxes.