Quick answerNorth Dakota sells tax deeds for unpaid property taxes. Redemption: No private lien sale (eliminated in 1999). The county forecloses the tax lien: the auditor gives foreclosure notice on or before June 1 for all property for which two or more years have passed since the tax became due (NDCC 57-28-01), the tax lien foreclosure date is October 1 after service of the notice (NDCC 57-28-02), and if the lien is not satisfied a tax deed issues to the county (NDCC 57-28-09). No redemption after the county's sale; the former owner (or executor/administrator, parent, spouse, or child) may repurchase while the tax title remains in the county (NDCC 57-28-19). Sales: Annual sale of tax-deeded land on the third Tuesday in November at the county auditor's office (NDCC 57-28-13) Governing law: North Dakota Century Code Chapter 57-28 (NDCC 57-28-01, 57-28-02, 57-28-09, 57-28-13, 57-28-14, 57-28-19).