North Dakota Statutes
§ 57-22-23 — Priority of lien of extended personal property tax
North Dakota § 57-22-23
This text of North Dakota § 57-22-23 (Priority of lien of extended personal property tax) 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 § 57-22-23 (2026).
Text
The lien of personal property taxes charged against real estate has priority over any
judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such
personal property taxes are entered against such real property, except that the lien for real
estate taxes for a subsequent year has priority over personal property tax liens formerly charged
and spread.
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Related
Fargo Biltmore Motor Hotel Corp. v. Metropolitan Federal Bank (In Re Fargo Biltmore Motor Hotel Corp.)
49 B.R. 782 (D. North Dakota, 1985)
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 § 57-22-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-22-23.