§ 57-65-14 — Lien for tax - Preservation of lien - Satisfaction of lien

1. The tax, penalty, and interest assessed under this chapter is, at all times, a first and
paramount lien against the taxpayer's property, both real and personal. The provisions
of this chapter requiring the taxpayer to pay the tax do not release the taxpayer from
that liability. If the tax, penalty, and interest are not paid, the tax, penalty, and interest
may be recovered at the suit of the state, upon relation to the tax commissioner, in any
court of competent jurisdiction of the county where any such property, assets, and
effects are located.
2. Any judgment creditor or lien claimant acquiring any interest in or lien on any property
situated in this state, before the tax commissioner files in the central indexing system
maintained by the secretary of state a notice of the lien provided for in this section,
takes free of or has priority over the lien. The tax commissioner shall index in the
central indexing system the following data:
a. The name of the taxpayer.
b. The tax identification number or social security number of the taxpayer.
c. The name "State of North Dakota" as claimant.
d. The date and time the notice of lien was indexed.
e. The amount of the lien. The notice of the lien is effective as of eight a.m. of the
first day following the indexing of the notice.
3. Upon payment of tax, penalty, and interest, if applicable, or a penalty assessed under
section 57-65-10, as to which the tax commissioner has indexed a notice in the central
indexing system, the tax commissioner shall index a satisfaction of the lien in the
central indexing system.
4. The tax commissioner is exempt from the payment of the fees otherwise provided for
by law for the indexing of the lien or satisfaction.