N.D.C.C. § 57-22-17 — Personal property individually assessed - Paramount lien

Any person owing personal property taxes is liable civilly to the purchaser of any property
assessed therefor, but the property purchased or transferred is liable in the hands of the
purchaser for such taxes if it can be shown that the property transferred was assessed
individually. In that case, the taxes constitute a paramount lien on any item of property assessed
individually, and no sale or transfer affects such lien.