N.D. Cent. Code § 57-22-23
Current through 2024 Legislative Session
The lien of personal property taxes charged against real estate has priority over any judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such personal property taxes are entered against such real property, except that the lien for real estate taxes for a subsequent year has priority over personal property tax liens formerly charged and spread.
N.D.C.C. § 57-22-23