Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
N.D. Cent. Code § 57-02-40
in effect57-02-40. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c02.pdf#nameddest=57-02-40Fetched: 10/16/2026