When tax becomes lien

N.D. Cent. Code § 57-22-13
in effect
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57-22-13. When tax becomes lien 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c22.pdf#nameddest=57-22-13Fetched: 10/16/2026

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