{"data":{"id":"us-nd/n.d.-cent.-code-57-22-13","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-22-13","heading":"When tax becomes lien","body":"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.","path":["Title 57 Taxation","Chapter 57-22 Collection Of Delinquent Personal Property Taxes"],"source_url":"https://ndlegis.gov/cencode/t57c22.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"72ef88c0f45fa8ea65b23616acfd0f3f518b8f8fdf72d2a791d0ab72cac35448","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-22-12","next":"us-nd/n.d.-cent.-code-57-22-13.1"},"notice":"GroundRules: Original legal text. Not legal advice."}