North Dakota Statutes
§ 57-02-40 — Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
personal property taxes.
1.Taxes upon real property are a perpetual paramount lien thereon against all persons,
except the United States and this state.
2.Taxes upon personal property shall not be affected by any general statute of
limitations.
3.A tax lien includes the principal of the tax, and all costs, penalties, interest, charges,
and expenses which by law accrue, attach, or are incurred.
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North Dakota § 57-02-40 (Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Edwardson
74 B.R. 831 (D. North Dakota, 1987)
Fargo Biltmore Motor Hotel Corp. v. Metropolitan Federal Bank (In Re Fargo Biltmore Motor Hotel Corp.)
49 B.R. 782 (D. North Dakota, 1985)
In Re Foss
76 B.R. 719 (D. North Dakota, 1987)
Baker v. Sabinash
2015 ND 153 (North Dakota Supreme Court, 2015)
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner