North Dakota Statutes
§ 57-22-13 — When tax becomes lien
Personal property taxes, for the purpose of distraint, are a lien upon all the personal
property in possession of the person assessed from and after the date when the assessment is
made.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-22-13 (When tax becomes lien) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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