North Dakota Statutes
§ 57-22-13.2 — Property distrained by sheriff when taxes not paid
North Dakota § 57-22-13.2
This text of North Dakota § 57-22-13.2 (Property distrained by sheriff when taxes not paid) 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 § 57-22-13.2 (2026).
Text
Upon receipt of the notice of foreclosure of a security interest in or other lien upon personal
property, the county treasurer shall ascertain whether the owner of such personal property has
paid the taxes levied against the owner and if the county treasurer finds that such taxes are due
and owing the county treasurer immediately shall notify the sheriff who, unless upon demand
such taxes are paid, shall distrain such property, or so much thereof as may be necessary, to
pay such taxes. No transfer of personal property to the secured party or to the holder of a lien
thereon in any way affects the lien of personal property taxes assessed against such property.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-22-13.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-13.2.