5% Tax Discount

In North Dakota, the property tax and annual installment of special assessments and drains are collected at the end of the calendar year. The first half of the taxes and the entire installment of specials and drains are due by March 1^st following the end of the calendar year. The second half of the tax installment is due October 15^th. If the entire tax and all specials and drains are paid in full on or before February 15^th, a 5% discount is allowed on the property tax portion only.