If you pay back taxes on inherited land but are not listed on the deed — what happens in North Dakota?
Short answer: Paying delinquent property taxes protects the property from tax-foreclosure and liens, but payment alone usually does not make you the legal owner. In North Dakota you will likely still need to establish ownership through probate, an affidavit of heirship, a deed transfer, or a court action (for example a quiet-title action) to get your name on the deed or to be reimbursed for tax payments. This post explains the typical consequences, possible remedies, and next steps under North Dakota law.
Detailed answer
1. Why paying taxes matters — and what it does
Property taxes in North Dakota create a lien against the land. If taxes go unpaid, the county may eventually proceed with collection steps that can include interest, penalties, tax lien sales, and possibly a tax foreclosure or tax deed process. When you pay the delinquent taxes, you remove or reduce the county’s basis to pursue immediate collection or sale for those unpaid amounts. That protects the property from losing title through a tax sale or foreclosure for the amounts you paid.
2. What paying taxes does NOT do
- It does not automatically transfer legal title to you. The deed — recorded in the county’s land records — still controls legal ownership.
- It does not substitute for probate or other title-transfer processes required to pass title from a deceased owner to heirs or beneficiaries.
- It does not necessarily give you a secured legal claim to recover the money from the recorded owner unless you have a separate agreement or a court order establishing an equitable lien or reimbursement right.
3. Common legal routes to get title or secure repayment after you pay taxes
After you pay delinquent taxes on inherited land while not on the deed, North Dakota law and common practice offer several paths:
- Probate or settlement of the decedent’s estate: If the property is part of a decedent’s estate, title typically passes through probate or an estate settlement process under North Dakota’s decedent estate rules. See North Dakota Century Code (NDCC) provisions on decedents’ estates for procedures on transfer of property. For general code reference: NDCC Title 30 (Decedents’ Estates).
- Affidavit of heirship / small estate processes: If the estate qualifies, North Dakota has summary procedures or affidavit filings that can clear title to heirs without full formal administration. These procedures vary by county and fact pattern; check local rules and ND statutes governing small estates. See NDCC Title 30 referenced above.
- Deed transfer from the recorded owner: The recorded owner (or the executor/administrator of the decedent’s estate) can execute and record a deed transferring title to you once legal authority to transfer exists.
- Quiet-title action: If the deed is defective, disputed, or if someone refuses to transfer title, you can ask a North Dakota court to determine ownership and “quiet” adverse claims. A quiet-title claim can also be used to confirm an equitable lien if a court finds you paid taxes to protect the property and equity requires reimbursement.
- Reimbursement or equitable lien claims: In many jurisdictions a person who pays taxes to prevent loss of the property may ask a court to recognize an equitable lien or a claim for reimbursement against the property or the beneficiary who receives the property. Whether that succeeds depends on the facts (intent, agreement, relationship to the decedent, timing) and North Dakota case law and statutes. You may need to sue to recover payments or secure a lien.
4. Practical scenarios and likely outcomes
Scenario A — You paid taxes to stop a pending tax sale, and probate shows you are an heir: You still need the probate process or a deed from the estate administrator to obtain legal title. Courts are often willing to recognize a claimant’s equitable interest when they paid necessary taxes, but you should document payments and communications.
Scenario B — You paid taxes but someone else is the recorded owner and refuses to transfer ownership: You can ask the court to award you repayment or an interest in the property, but you will likely need to file a claim (e.g., a quiet-title or equitable lien action). Without court action or an agreement, you risk having paid without getting title or reimbursement.
Scenario C — You paid taxes and later the county issues a tax deed or the property is otherwise marketed: If you paid taxes before a tax sale and the county sold the property for unpaid taxes, outcomes depend on timing, the county’s procedures, and who holds the tax title. Counties follow statutory procedures for sales and redemption; consult the county treasurer’s office for specific timelines and your possible rights to redeem.
5. What records and documentation you should gather now
- Receipts and canceled checks showing payment of taxes, penalties, and fees.
- Tax statements and notices you received from the county.
- The recorded deed that shows the current owner(s) (search the county recorder’s office).
- A death certificate for the decedent and any probate filings (if applicable).
- Any written agreements among heirs or with the recorded owner about payment or ownership.
6. Where to look in North Dakota law
For statutory background, consult the North Dakota Century Code on topics such as property taxation and liens (Title 57) and decedents’ estates and probate (Title 30). Helpful starting points:
- ND Century Code – Title 57 (Taxation and Revenue): https://www.legis.nd.gov/cencode/t57
- ND Century Code – Title 30 (Decedents’ Estates): https://www.legis.nd.gov/cencode/t30
County procedures for tax sales, redemption periods, and treasurer rules vary. Contact the county treasurer or county recorder where the land sits for county-specific rules and deadlines.
Helpful Hints — Steps to protect your position
- Get a title search. Confirm the recorded owner, any liens, mortgages, or existing claims on the property at the county recorder’s office.
- Keep proof of every payment and communication with the county or other heirs.
- Ask the county treasurer whether the payment cleared a tax lien, whether the property is redeemable, and whether any sale or foreclosure is pending. Get answers in writing when possible.
- If the estate has not been administered, start or cooperate with probate or a small-estate process to transfer title to the rightful heirs.
- Consider a written agreement with other heirs or the recorded owner that documents your payment and states whether you expect a deed, reimbursement, or another remedy; have it signed, dated, and recorded if appropriate.
- If others refuse to acknowledge your payment, consult a North Dakota attorney about filing a quiet-title action, establishing an equitable lien, or asserting a reimbursement claim in court.
- Act quickly. Deadlines for tax sales, redemption, and probate can affect your rights. Delays can reduce legal remedies available to you.
When to talk to a lawyer
Speak with a North Dakota real property or probate attorney if you want to (1) secure title to the property, (2) enforce a claim for repayment or lien, (3) resolve disputes among heirs, or (4) respond to a pending tax sale or foreclosure. An attorney can advise on local county rules, evaluate whether a court would recognize an equitable lien, and prepare necessary filings (probate, quiet-title, etc.).