North Dakota Code § 40-25-03

Foreclosure of property if only special assessment is delinquent
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If there is no delinquent general tax against any parcel of real estate and it is foreclosed for 
special assessments alone, the notice of foreclosure of tax lien must contain a statement to the 
effect that the foreclosure is for special assessments. If the foreclosure is made only for special 
assessments assessed by a municipality or by a taxing district other than the county, the county 
auditor shall issue a tax deed to the municipality or taxing district which assessed such special 
assessments in the usual course of procedure.

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