2020 Foreclosure Sales Prices Appraisal of Foreclosed Property Auction Date: November 17th, 2020 at 10:00am Location: Towner County Auditors Office Joni Morlock 315 2nd Street Cando, ND 58324 Phone: (701) 968-4340 Ext. 2001 Dana Causer + Doreen Kukuk Parcel # 29-0004-05120-000 McDonalds 2nd Addition Block F, Lots 6, 7, 8 City of Cando Year 2017 2018 2019 Estimated 2020 Penalty Recording Fee TOTAL Appraised Minimum Sale Price: $143.73 $463.35 $447.38 $456.19 $50.00 $20.00 $1,580.65 $30,500.00 $42,500.00 Jeffrey + Jeanne Garber Parcel #'s 29-0005-05146-000 McDonald's 3rd Addition Block D, W 12 1/2' Lot 23, Lot 24 City of Cando Year 2017 2018 2019 Estimated 2020 Penalty Recording Fee TOTAL Appraised Minimum Sale Price: $49.35 $65.83 $60.29 $28.57 $50.00 $20.00 $274.04 $1,900.00 $13,900.00 Tom + Catherine Boe Parcel # 35-0002-06611-001, 35-0002-06612-000, 35-0002-06614-000 1st Addition Block 7, Lots 13-20, 24-28 City of Perth Year 2017 2018 2019 Estimated 2020 Penalty Recording Fee TOTAL Appraised Minimum Sale Price: $39.74 $31.45 $26.85 $21.00 $50.00 $20.00 $189.04 $1,500.00 $13,500.00

Courthouse Project The Towner County Courthouse was built in 1898 and is in need of extensive renovations due to its age. Upon assessing the current building and considering possible options, many challenges have been discovered. County Meeting 12/2/25 Courthouse Wall Condition Review by Icon

Towner County Water Resource District Contact Information: Rita Anderson (701) 656-3570 Gary Wirth (701) 370-1218 Randy Benson (701) 741-1437 Greg Plemel (701) 740-7082

Access to materials such as nondiscrimination policies and grievance procedures. ADA Transition Plan NOTICE OF NONDISCRIMINATION As required by Section 504 of the Rehabilitation Act (as amended) and the Americans with Disabilities Act (ADA), Towner County has adopted by resolution a policy regarding “Nondiscrimination on the Basis of Disability” Towner County does not discriminate on the basis of disability in the admission to, access to, or operations of programs, services or activities. Qualified individuals who need accessible communication aids and services or other accommodations to participate in programs and activities are invited to make you needs and preferences known to the 504/ADA coordinator. Please give us a least three to five day’s advance notice so we adequately meet your needs. An internal grievance procedure is available to resolve complaints. Questions, concerns, or requests for additional information regarding 504/ADA should be forwarded to: Joni Morlock PO Box 603 Cando, ND 58324 (701)968-4340 ext. 1 Hours available 8:30 am – 4:30 pm Monday-Friday Upon request, this notice and other materials may be made available in alternative formats (for example, large print or audio tape) from the 504/ADA coordinator. POLICY REGARDING NONDISCRIMINATION ON THE BASIS OF DISABILITY A resolution of the County of Towner, North Dakota adopting a policy of nondiscrimination on the basis of disability. Whereas, the Congress of the United States has passed Section 504 of the Rehabilitation Act of 1973, which requires that “no otherwise qualified individual with a disability shall, solely on the basis of his or her disability, be excluded from participation in, be denied the benefits of, or be subject to discrimination under any program, services or activities receiving federal assistance”, and Whereas, the County of Towner has applied for and received Federal funds and is required to comply with Section 504 of the Rehabilitation Act of 1973; and Whereas, the failure to comply with the terms and conditions of Section 504 of the Rehabilitation Act may cause the County to lose its grant or eligibility for future grants; Now, therefore, be it resolved by the Commissioners of Towner County, North Dakota the following: Section I. It is the policy of the County that all programs and activities shall be accessible to, and usable by, qualified persons with disabilities, in accordance with Section 504 and the Americans with Disabilities Act (ADA). Section II. That the County shall conduct a Self-Evaluation, with the assistance of a review committee involving individuals with disabilities, or its programs, policies, procedures, and facilities to determine those areas where discrimination may occur. Section III. The County shall, upon completion of the Self-Evaluation plan, make revisions, modifications, or other changes so as to fully comply with the letter and intent of Section 504 and the ADA. Section IV. Further, the County shall, where building modifications are required, develop and implement a Transition Plan for eliminating structural barriers in a timely manner in accordance with Section 504 and the ADA. Citizens may contact Joni Morlock at 315 2nd Street, Cando, ND, 701-968-4340 for assistance, or to answer question regarding this policy during the hours of 8:30 a.m. - 5:00 p.m. Passed by the County of Towner, North Dakota. Signed By __________________________________ Title______________________________ Attest ______________________________________ Date______________________________ GRIEVANCE PROCEDURE FOR TOWNER COUNTY The following grievance procedure is established to meet the requirements of Section 504 of the Rehabilitation Act as amended and the Americas with Disabilities Act of 1990 (ADA). According to these laws, Towner County certifies that all citizens shall have the right to submit a grievance on the basis of disability in policies or practices regarding employment, services, activities, facilities, or benefits provided by Towner County. When filing a grievance, citizens must provide detailed information to allow an investigation, including the date, location and description of the problem. The grievance must be in writing and must include the name, address and telephone number of the complainant. Upon request, alternative means of filing complaints, such as personal interviews or a tape recording, will be made available for individuals with disabilities. The complaint should be submitted by the complainant or his/her designee as soon as possible, but no later than 90 days after the alleged violation. Complaints must be signed and sent to: Joni Morlock, ADA Coordinator 315 2nd Street PO Box 603 Cando, ND 58324 (701)968-4340 ext. 2001 Within 15 calendar days after receiving the complaint, the ADA Coordinator will meet with the complainant to discuss the complaint and possible resolutions. Within 15 calendar days after the meeting the ADAD Coordinator will respond in writing. Where appropriate, the response shall be in a format accessible to the complainant (such as large print or audio tape). The response will explain the position of Towner County and offer options for resolving the complaint. If the response by the DAD Coordinator does not satisfactorily resolve the issue, the complainant or his/her designee may appeal the decision of the 504 ADA coordinator. Appeals must be made within 15 calendar days after receipt of the response. Appeals must be directed to the Chairman of the Towner County Board of Commissioners. Within 15 calendar days after receiving the appeal, the Towner County Commissioner Board Chairman will meet with the complainant to discuss the complaint and to discuss possible resolutions. Within 15 calendar days after the meeting, the Towner County Commissioner Board Chairman will provide a response in writing. Where appropriate, the response shall be in a format accessible to the complainant. The response shall be accompanied by a final resolution of the complaint. The ADA Coordinator shall maintain the files and records of Towner County pertaining to the complaints filed for a period of three years after the grant is closed out. Other Complaint Procedures All individuals have a right to a prompt and equitable resolution. Individuals or classes of individuals who believe they have been subjected to discrimination based on disability have several ways to file a grievance: Use the grievance procedure provided by the public entity. File a complaint with any agency that provides funding to the public entity. File with one of the eight federal agencies designated in the Title II ADA regulations. Under Title II, filing a grievance with the public entity’s ADA coordinator, filing a complaint with a federal agency, or filing a lawsuit may be done independently of the others. Individuals are not required to file either a grievance or complaint to bring a lawsuit. Lawsuits may be filed at any time. The following are four of the eight agencies where a Title II complaint can be filed: Department of Justice (DOJ) Coordination and Review Section Civil Rights Division PO Box 66118 Washington, DC 20035-6118 Assistant Secretary for Fair Housing and Equal Opportunity Department of Housing and Urban Development (HUD) 451 7th Street SW, Room 5100 Washington, DC 20410 Office for Civil Rights Department of Education 330 C Street SW, Suite 5000 Washington, DC 20202 Office for Civil Rights Department of Health and Human Services 330 Independence Avenue SW Washington, DC 20201

Information about planning, zoning and permits for the county area. Towner County Planning, Zoning + Permits The Towner County Planning and Zoning regulations are implemented by the individual cities and townships. For more information, please contact County Auditor/Treasurer - Mindy Reimer at the Towner County Courthouse. Towner County Zoning Plan Revised 2018 Permit Quick Links: Application for Amendment or Variance Application for Conditional Use Permit for an Animal Feeding Operation (More than 300 animal units) Application for Conditional Use Permit for Geophysical Exploration Application for Conditional Use Permit for the Mining of Sand + Gravel Temporary Housing Permit Fee Application Packet Application for Conditional Use Permit for Wildlife Management + Mitigation Areas Application for Conditional Use Permit for Wind Energy Facility Siting Application for Conditional Use Permit Road and Highway Access Permit Application for Zoning Permit

Towner County Tax Equalization Director assesses properties within the county. Towner County Tax Equalization The property tax is an ad valorem tax, a tax based upon value. It is the primary means by which local government pays for services it provides such as police and fire protection, schools, roads, parks, courts, etc. It involves two separate processes, the assessment process and the budget process. After these processes are completed, the county auditor calculates the appropriate mill rate for each Taxing District ( Township, School, Fire, etc.) and those rates are applied to each taxable property, by multiplying the taxable value times the mill rate to determine the property tax. Taxpayer Bill of Rights Property Tax Process Understanding Property Taxes ND Living Magazine Look at Property Taxes (2022) ND Property Tax Infographic PRIMARY RESIDENCE CREDIT North Dakota residents who own a home and reside in it as their primary residence qualify for a state property tax credit. This is a state administered program with an online application process. HOMESTEAD CREDIT Homeowners who are 65 years of age or older or who are permanently and totally disabled may be entitled to a property tax credit. Qualifications include an annual income less medical expenses of $70,000 or less (including Social Security and pensions) and the applicant must reside on and have an interest in the property for which the credit is claimed. DISABLED VETERAN EXEMPTION A disabled Veteran of the United States Armed Forces with an armed forces service-connected disability of fifty percent or greater, who was discharged under honorable conditions or who has been retired from the armed forces of the United States, or the non remarried surviving spouse if the disabled veteran is deceased, is eligible for a credit applied against the first one hundred twenty thousand dollars of true and full valuation of the fixtures, buildings, and improvements of the person's homestead equal to the percentage of the disable veteran's disability compensation rating for service- connected disabilities as certified by the department of veterans affairs for the purpose of applying for a property tax exemption. MOBILE HOMES All mobile home owners must apply for a mobile home tax permit at the office of the county director of tax equalization in the county in which the mobile home is located within 10 days after a mobile home is acquired, moved, or first brought into this state. OTHER Mobile Home Registration Form Homestead Credit Flyer Homestead Credit Application Primary Residence Credit Application Disabled Veterans Flyer Disabled Veterans Credit Application Application For Abatement Property Tax Exemption Solar, Wind or Geothermal Exemption Links Farm/Ag Info Maps / Plats ND State Tax Dept ND Century Code USDA ND GIS Hub ND Parcel Viewer Web Soil Survey ND Legislature Sheri Leas Director of Tax Equalization Phone: 701.968.4352 Fax: 701.968.4344 Email: sleas@nd.gov Office Hours Monday - Friday 8:30 - 4:30

Towner County Property Sales

Towner County Sheriff's Office page for information SPURS, Sex Offender Registration, Concealed Weapon Applications, Warrant Lists, etc. Towner County Sheriff's Office The Sheriff's Office can be contacted at: 315 2nd Street PO Box 366 Cando, ND 58324 701.968.4350 (telephone goes to dispatch ) Andy Hillier, Sheriff Email: townersh@nd.gov Towner County Officers: Sheriff An dy Hi llie r Email: anhillie r@nd.gov Deputies Skyler Sand Lucero Cerva ntes Dalton Stern Office Manag er Ronda Bertsch Phone: (701)- 968-4350 Email: rabertsch@nd.gov Quick Links: Towner County Sheriffs Office Facebook SPURS Sex Offender Registration Concealed Weapon Application

Your Signature Farm Residence Exemption Information Farm buildings and improvements located on agricultural lands are exempt from taxation provided they are used as part of a farm plant. The land must be used for raising agricultural crops or grazing farm animals and used as part of a farm plant. A farm plant is the entire farm enterprise operated as an economic unit. If the unit contains less than 10 acres of land, the taxing authority, in determining whether the unit is a farm, must consider such things as the present use, the adaptability to use, and how similar type properties in the immediate area are classified for tax purposes. Filling out the Application for Farm Residence Exemption - DUE FEB 1st Choose ONE of the six categories listed on the application: Active Farmer Category Major portion of the occupant's time is devoted to farming activities AND 66% or more of occupant's ( and spouse if married) annual gross income comes from farming activities in either of the two preceding calendar years AND Residence is located on a tract or contiguous tracts of agricultural land containing 10 or more acres AND Complete a Statement of Farm Gross Income for either of the two preceding calendar year Vacant Residence Category Was the residence intended for use as a farm residence (disregarding it's current condition) Was it last used as a farm residence or as part of a farm plant Farm Laborer Category Is the residence currently being used by a farm laborer/hired man Retired Farmer Category Is the residence currently occupied by a farmer who retired due to age/illness (not to change occupations) Beginning Farmer Category Is the residence currently occupied by a person who started farming in either of the two preceding calendar years Is the major portion of this person's time devoted to farming activities Did this person have no income or loss due to farming activities in either of the two preceding calendar years Surviving Spouse Category Is the residence occupied by the surviving spouse of a person who at the time of death was actively farming (exemption available for the first five years following death) Is the residence occupied by the surviving spouse of a person who at the time of death was retired from farming (exemption available for as long as the surviving spouse continuously occupies the residence) Farm Building Guidelines has a more detailed explanation of what qualifies for this program. Flowcharts to Help Determine Eligibility/Category Active Farmer Flowchart Beginning Farmer Flowchart Retired Farmer Flowchart Farm Laborer Flowchart Surviving Spouse Flowchart Vacant Residence Flowchart Statement of Farm Gross Income - DUE MARCH 31st The Statement of Farm Gross Income is available in Microsoft Excel format, in which you can input your numbers and it will do the calculations for you, or in Adobe Reader (PDF) format where you will need to print the form and manually fill in your information and do the calculations. Unless you have an app on your phone or mobile device that will allow you to open and edit a spreadsheet you probably will not be able to complete this on that device. NONE OF YOUR INFORMATION IS HELD OR TRANSMITTED BY OUR WEBSITE! 2026 FRE Application 2024 Statement of Farm Income - PDF 2024 Statement of Farm Income - Excel 2025 Statement of Farm Income - PDF 2025 Statement of Farm Income - Excel Instructions for Statement of Farm Income

Your main source of information for the county of Towner County, Cando, North Dakota. Welcome to the Towner County Courthouse County Meetings & Event Calendar County Commissioners Meeting 07/07/2025 8:00AM Location: Towner County Commissioners Meeting Room (Downstairs). County Commis sioners Meeting 08/04/2026 8:00AM Location: Towner County Commissioners Meeting Room (Downstairs). July 3rd Closed for Observation of Independence Day Click icon link below to pay your property taxes If you have tax questions or concerns, please call our Treasurer's department at 701-968-4347 Once you have clicked on 'Certified Payments' to pay your property taxes, please know that there is a Convenience Fee of 2.45% of the transaction amount with a minimum fee of $2.00 that is applied to all credit card payments. If paying online with an electronic check there is a convenience fee of $1.25. Steps for Paying your Property Taxes: 1. Click Continue (green button) 2. Enter payment amount and parcel number. Click Bank card or Electronic check. 3. Enter address information and click continue, enter billing address or click box for same address then click continue. 4. Enter bank card or banking information and finish your payment.

2021 Board of Equalization Meetings Teleconference Information, Call In - Audio Only Teddy Township: 1 (701) 328-0950; ID: 467 045 774# Bethel Township: 1 (701) 328-0950; ID: 237 932 330# Perth City: 1 (701) 328-0950; ID: 927 851 06# Lansing Township: 1 (701) 328-0950; ID: 604 009 312# Dash Township: 1 (701) 328-0950; ID: 503 754 540# Smith Township: 1 (701) 328-0950; ID: 427 433 109# Rock Lake Township: 1 (701) 328-0950; ID: 214 780 167# Picton Township: 1 (701) 328-0950; ID: 924 440 27# Maza Township: 1 (701) 328-0950; ID: 912 490 873# Olson Township: 1 (701) 328-0950; ID: 832 280 548# Any questions or concerns, please contact the Director of Equalization - Sheri Leas: Phone: (701) 968-4340 Ext. 2013 Email Address: sleas@nd.gov April 1st (Thursday) 8:30am Teddy Township Towner County Courthouse 4:00pm Bethel Township Towner County Courthouse April 5th (Monday) 10:30am Paulson Township Towner County Courthouse 11:00am Monroe Township Towner County Courthouse 1:00pm Sidney Township Towner County Courthouse 4:00pm Armourdale Township Towner County Courthouse April 6th (Tuesday) 9:00am Maza Township Towner County Courthouse 10:00am Olson Township Towner County Courthouse 2:00pm Crocus Township Towner County Courthouse 3:00pm Cando Township Towner County Courthouse 7:00pm Rock Lake City Rock Lake City Hall . April 7th (Wednesday) 9:00am Springfield Township Towner County Courthouse 11:00am Victor Township Towner County Courthouse 1:00pm Mount View Township Towner County Courthouse April 8th (Thursday) 5:30pm Perth City Towner County Courthouse April 12th (Monday) 7:00pm Egeland City Egeland City Hall April 13th (Tuesday) 10:00am Lansing Township Towner County Courthouse 5:00pm Dash Township Sarles Fire Hall 6:00pm Smith Township Sarles Fire Hall 7:00pm Hansboro City Towner County Courthouse April 14th (Wednesday) 2:00pm Rock Lake Township Towner County Courthouse 3:00pm Howell Township Towner County Courthouse 4:30pm Coolin Township Towner County Courthouse 6:00pm Picton Township Overby Residence April 20th (Tuesday) 5:30pm Bisbee City Bisbee City Hall

Find all the departments located in the Towner County Courthouse along with the county. Home > Departments Departments Auditor Court Emergency Manager Extension Facilities Highway Planning, Zoning + Permits Public Health Recorder Sheriff Social Services Soil Conservation States Attorney Superintendent of Schools Tax Equalization Treasurer Veterans