North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-22-13: When tax becomes lien

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Title 57 Taxation
Chapter 57-22 Collection Of Delinquent Personal Property Taxes

Personal property taxes, for the purpose of distraint, are a lien upon all the personal property in possession of the person assessed from and after the date when the assessment is made.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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