N.D.C.C. § 57-22-18 — Conditional sales - Taxes payable before change of possession

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.