N.D. Cent. Code § 15-08-18.3
In the event that a vendee governed by the provisions of section 15-08-18.1, or the vendee's heirs, purchases real property under the terms and conditions of any law granting a preference right of purchase, the taxes levied upon the real property under the provisions of section 15-08-18.1 are a lien upon the interest of the vendee and the vendee's heirs, but not as against the vendor, and become delinquent and must be collected as other real property taxes become delinquent and are collected. Immediately upon real property being repurchased as herein provided, the vendor shall notify the county auditor in the same manner as is provided for by section 15-08-18.1 and the real property must be assessed and taxes levied thereon, subject to further subsequent cancellation of the reinstated or new contract, and the resulting cancellation of the taxes on the property concerned. If real property is repurchased for cash by a vendee or the vendee's heirs under a preference right to do so, the taxes levied against the interest of the vendee must be paid in addition to any sum required to be paid by the law under which the purchaser is granted a preference right of purchase.
N.D.C.C. § 15-08-18.3