North Dakota Code § 51-07-11

Property sold under conditional sale contract not attached, repossessed, or
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acquired until taxes paid.
When personal property has been sold under a conditional sale contract and such contract 
has been canceled or foreclosed, the owner, holder, or assignee of such contract may not 
attach, repossess, or acquire by bill of sale the property sold under the contract until the taxes 
levied upon such 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.

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