N.D.C.C. § 57-22-13.2 — Property distrained by sheriff when taxes not paid

Upon receipt of the notice of foreclosure of a security interest in or other lien upon personal
property, the county treasurer shall ascertain whether the owner of such personal property has
paid the taxes levied against the owner and if the county treasurer finds that such taxes are due
and owing the county treasurer immediately shall notify the sheriff who, unless upon demand
such taxes are paid, shall distrain such property, or so much thereof as may be necessary, to
pay such taxes. No transfer of personal property to the secured party or to the holder of a lien
thereon in any way affects the lien of personal property taxes assessed against such property.