Short answer

If a tax foreclosure sale produced more money than the unpaid taxes, interest, penalties, and sale costs, the excess (often called surplus or overage) generally belongs to the previous owner or to other parties holding valid liens in order of priority. To claim those funds in North Dakota you must locate the surplus, gather proof of your right to the money (ownership, heirship, or lien priority), present that documentation to the county treasurer or auditor, and — if the county will not release the funds voluntarily — file a court claim to establish your entitlement.

Detailed answer: step-by-step under North Dakota law

1. Confirm whether a surplus exists and where it is held

Contact the county treasurer’s office where the property was located. Ask whether the tax sale produced a surplus (sometimes called excess proceeds or overage) and whether the county is holding those funds. County treasurers administer tax sales and typically maintain records of proceeds and any surplus.

2. Understand who can claim the surplus

Common claimants include:

• The prior record owner (or that owner’s heirs or personal representative if the owner is deceased)
• Other lienholders who had a valid lien on the property before the tax lien and who have priority
• Parties with a court order directing distribution of sale proceeds

Priority among claimants depends on the relative priority of liens and the timing of their recording. If the owner died before you make a claim, you will generally need probate or small‑estate documentation showing who can legally act for the estate.

3. Gather the documents you will need

Typical documents counties require include:

• Photo ID for the claimant
• Proof of prior ownership (deed, tax records) or a certified copy of the deed or title history showing the decedent’s ownership
• If the owner is deceased: a certified death certificate plus letters testamentary, letters of administration, or an appropriate small‑estate affidavit showing you have authority to claim estate assets
• Documentation of any lien you hold (recorded mortgage or lien documents)
• A signed affidavit or claim form required by the county

4. File a claim with the county

Submit your claim to the county treasurer or auditor with all supporting documents. Counties often have a standard procedure or claim form for surplus proceeds. The county will review competing claims and may pay the funds if it is satisfied with your proof of entitlement.

5. If the county rejects your claim, seek a court determination

If the county refuses to release the funds or multiple parties assert competing claims, you may need to file an action in North Dakota district court to determine who is entitled to the surplus. A court can order distribution of the funds and resolve disputes among claimants. Sometimes the county will deposit the surplus with the court and seek instructions regarding distribution.

6. Timing and deadlines

Time is important. Statutes of limitation, county procedures, or rules governing how long counties hold unclaimed funds can affect your claim. Act promptly to make a claim and, if needed, file for court relief. For statutes addressing tax procedures and sales, consult North Dakota Century Code Title 57 (Taxation and Revenue): https://www.legis.nd.gov/cencode/t57. For probate and authority to act for a deceased person’s estate, see North Dakota Century Code Title 30 (Probate): https://www.legis.nd.gov/cencode/t30.

7. Practical issues when the prior owner (your mother) is deceased

Because your question mentions a deceased owner, here are the common scenarios and what they usually require:

• If there is an appointed personal representative or executor: provide the court-issued letters and a death certificate to the county and claim the funds on behalf of the estate.
• If the estate qualifies for a small‑estate affidavit under state probate rules: prepare the required affidavit and supporting documents and present them to the county.
• If there is no probate or small‑estate proceeding: you may need to open a probate administration or file an action in district court asking the court to determine who is entitled to the surplus.

8. When to consider hiring an attorney

Hire an attorney if:

• The county refuses your claim despite clear documentation
• Multiple parties claim the surplus and will not agree on distribution
• There is uncertainty about heirs, lien priority, or applicable deadlines

An attorney can prepare court filings, represent you in contested proceedings, and help gather probate or title documents.

Helpful Hints

• Start at the county treasurer’s office: it holds the records and the money. Ask for a written statement about the existence and amount of any surplus.
• Bring certified documents: counties often require certified death certificates and certified copies of probate letters or deeds.
• Check county forms and procedures online: many counties publish claim forms or instructions for surplus proceeds on their official websites.
• Keep clear chain‑of‑title evidence: prove your mother’s ownership before the sale and document any heirs or beneficiaries.
• If you are an heir but no personal representative exists, check whether a small‑estate procedure applies under North Dakota probate rules (see NDCC Title 30: https://www.legis.nd.gov/cencode/t30).
• Act quickly: administrative deadlines or statutes of limitation can bar recovery if you wait too long.
• If you suspect fraud or irregularity in the tax sale, preserve all records and consider immediate legal advice — courts can set aside defective sales in some circumstances.