North Dakota Statutes
§ 57-22-17 — Personal property individually assessed - Paramount lien
North Dakota § 57-22-17
This text of North Dakota § 57-22-17 (Personal property individually assessed - Paramount 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 § 57-22-17 (2026).
Text
Any person owing personal property taxes is liable civilly to the purchaser of any property
assessed therefor, but the property purchased or transferred is liable in the hands of the
purchaser for such taxes if it can be shown that the property transferred was assessed
individually. In that case, the taxes constitute a paramount lien on any item of property assessed
individually, and no sale or transfer affects such lien.
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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 § 57-22-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-17.