N.D. Cent. Code § 57-02-40: Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes

1.Taxes upon real property are a perpetual paramount lien thereon against all persons, except the United States and this state.

2.Taxes upon personal property shall not be affected by any general statute of limitations.

3.A tax lien includes the principal of the tax, and all costs, penalties, interest, charges, and expenses which by law accrue, attach, or are incurred.