acquired the lots and received- tax sale certificates for each. See NDCC 57-24-19 & 57-24-23. In 1992, the county served and published notice that the expiration period would expire on October 1, 1992. The lots were not redeemed, and the auditor deeded the lots to Cass County on November 17, 1992. Later that same day, the county deeded the lots to Van Raden. On February 19,1993, Van Raden sued the former owners to quiet title on the lots. The trial court dismissed the action, concluding the county’s failure to publish the notice of the expiration of the redemption period three times was a jurisdictional defect that voided the county’s tax deeds. Van Raden appealed, and we reversed and remanded. See Van Raden Homes, Inc. v. Dakota View Estates (Van Raden I), 520 N.W.2d 866 (N.D.1994) (<HOLDING>). After trial on remand, the trial court
holding contractor not responsible for use tax where tax exempt entity purchased the materials used holding that the application for a tax deed upon expiration of the redemption period did not violate the automatic stay holding only one publication of notice of expiration of redemption period was required when county purchased lots at tax sale holding that substantive changes made by administrative agencies in regulations are required to comply with certain notice and comment requirements which include publication of a notice of proposed rulemaking in the federal register an opportunity for interested persons to comment on that notice and after consideration of these comments publication of the final rule with a general statement of its basis and purpose citing 5 usc  553b c holding that the trial court erred in denying a tax purchasers application for a tax deed where the original owner of the property did not tender the required sum until three days after the period of redemption had expired