North Dakota Statutes
§ 57-22-20 — Precedence of lien for taxes
The state, and each county thereof, to the extent of the amount of taxes assessed and
levied against particular personal property and property included in the same class, as disclosed
by the statutory assessment list, has a lien upon such property prior to all other liens on or
against the same. Any person holding a lien on personal property of any tax debtor may
demand and require the property of the tax debtor not covered by a lien to be first exhausted in
the payment of such taxes.
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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 commissioner