§ 57-06-22 — Enforcement of collection

North Dakota § 57-06-22

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-06: Assessment and Taxation of Public Utilities

Text

The property of a company assessed under the provisions of this chapter, for the purposes
of assessment and taxation and the collection of taxes, must be considered personal property.
The taxes assessed on such property are a perpetual paramount lien upon all the franchises
and property, both real and personal, of every kind and nature belonging to the company

assessed from and after the date upon which the assessment is made, and no sale or transfer
of such property, or of any part thereof, divests, or in any way affects, the lien for the taxes upon
such property. No company which has been assessed and taxed under the provisions of this
chapter is entitled to have a transfer of any of its said property by deed, bill of sale, or otherwise
entered, filed, or recorded upon the records of the office of the recorder, county treasurer, or
county auditor, unless all taxes then due against the said property first are paid and satisfied. All
laws not in conflict with the provisions of this chapter, relating to the enforcement of the payment
of delinquent personal property taxes, are applicable to all taxes levied on such property
pursuant to the provisions of this chapter, and when any taxes levied pursuant to the provisions
of this chapter become delinquent, the county treasurer charged with the duty of collecting such
delinquent taxes shall proceed to collect the same in the manner now provided by law for the
collection of delinquent personal property taxes. If collection is made by seizure and sale, the
sale must be at public auction held at the county courthouse.