North Dakota § 40-24-01 Lien of special assessment - Attaches on approval of assessment list - Subject only to general tax lien

North Dakota Statutes

§ 40-24-01 — Lien of special assessment - Attaches on approval of assessment list - Subject only to general tax lien

North Dakota § 40-24-01

Title 40Municipal Government

Ch. 40-24Special Assessment Funds and Disbursements Thereof

This text of North Dakota § 40-24-01 (Lien of special assessment - Attaches on approval of assessment list - Subject only to general tax lien) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 40-24-01 (2026).

Text

Subject only to general tax lien.
A special assessment, together with all interest and penalties which accrue thereon, shall
be and remain a lien upon the property upon which the assessment is levied from the time the
assessment list is approved by the governing body until the assessment is paid fully. Such lien
shall have precedence over all other liens except general tax liens and shall not be divested by
any judicial sale. No mistake in the description of the property covered by the special
assessment lien or in the name of the owner of such property shall defeat the lien if the
assessed property can be identified by the description in the assessment list.

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Subject only to general tax lien.
A special assessment, together with all interest and penalties which accrue thereon, shall
be and remain a lien upon the property upon which the assessment is levied from the time the
assessment list is approved by the governing body until the assessment is paid fully. Such lien
shall have precedence over all other liens except general tax liens and shall not be divested by
any judicial sale. No mistake in the description of the property covered by the special
assessment lien or in the name of the owner of such property shall defeat the lien if the
assessed property can be identified by the description in the assessment list.