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Current as of January 01, 2024 | Updated by Findlaw Staff
If personal property has been sold or transferred under a conditional sale contract, the owner, holder, or assignee of such contract may not attach nor repossess such property nor acquire it by bill of sale, on account of the cancellation or foreclosure of such contract, until the taxes levied upon the said property have been paid as follows:
1. For property other than mobile homes subject to tax under chapter 57-55, all taxes levied upon the property must be paid in full.
2. For mobile homes subject to tax under chapter 57-55, the tax levied upon the property for the current year and the most recent preceding year must be paid in full.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-22-18. Conditional sales--Taxes payable before change of possession - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-22-18/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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