North Dakota Code § 40-24-01

Lien of special assessment - Attaches on approval of assessment list -
Open in Lexace · Ask the AI about this section
Subject only to general tax lien.
A special assessment, together with all interest and penalties which accrue thereon, shall 
be and remain a lien upon the property upon which the assessment is levied from the time the 
assessment list is approved by the governing body until the assessment is paid fully. Such lien 
shall have precedence over all other liens except general tax liens and shall not be divested by 
any judicial sale. No mistake in the description of the property covered by the special 
assessment lien or in the name of the owner of such property shall defeat the lien if the 
assessed property can be identified by the description in the assessment list.

‹ Prev All North Dakota sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.