40-25-03. Foreclosure of property if only special assessment is delinquent

40-25-03. Foreclosure of property if only special assessment is delinquent 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.