§ 57-38-49 — Preservation of lien

North Dakota § 57-38-49

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-38: Income Tax

Text

Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or
lien on, any property situated in the state, prior to the commissioner filing in the central indexing
system maintained by the secretary of state a notice of the lien provided for in section 57-38-48,
takes free of, or has priority over, the lien. The commissioner shall index in the central indexing
system the following data:
1. The name of the taxpayer.
2. The name "State of North Dakota" as claimant.
3. The date and time the notice of lien was indexed.
4. The amount of the lien.
5. The internal revenue service taxpayer identification number or social security number
of the taxpayer.

The notice of lien is effective as of eight a.m. next following the indexing of the notice. Any
notice of lien filed by the commissioner may be indexed in the central indexing system without
changing its original priority as to property in the county where the lien was filed. The
commissioner shall index any notice of lien with no payment of fees or costs to the secretary of
state.