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North DakotaStatutes

When tax becomes lien

N.D.C.C. § 57-22-13 — under Collection of Delinquent Personal Property Taxes.

N.D.C.C. § 57-22-13

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.