North Dakota Code 57-02-40 – Taxes paramount lien on real estate – Statute of limitations not applicable to personal property taxes
Current as of: 2023 | Check for updates
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1. Taxes upon real property are a perpetual paramount lien thereon against all persons, except the United States and this state.
Terms Used In North Dakota Code 57-02-40
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
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.