North Dakota Code § 57-22-18

Conditional sales - Taxes payable before change of possession
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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.

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