N.D. Cent. Code § 57-60-10
Current through 2023 Legislative Sessions
The tax herein provided for must, at all times, be and constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer, and such lien may be foreclosed in the manner provided in chapter 32-20.
N.D.C.C. § 57-60-10