Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-22 - COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
Section 57-22-17 - Personal property individually assessed - Paramount lien

N.D. Cent. Code § 57-22-17

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Current through the 2023 Legislative Sessions
Section 57-22-17 - Personal property individually assessed - Paramount lien

Any person owing personal property taxes is liable civilly to the purchaser of any property assessed therefor, but the property purchased or transferred is liable in the hands of the purchaser for such taxes if it can be shown that the property transferred was assessed individually. In that case, the taxes constitute a paramount lien on any item of property assessed individually, and no sale or transfer affects such lien.

N.D.C.C. § 57-22-17