N.D.C.C. § 57-22-20 — Precedence of lien for taxes

The state, and each county thereof, to the extent of the amount of taxes assessed and
levied against particular personal property and property included in the same class, as disclosed
by the statutory assessment list, has a lien upon such property prior to all other liens on or
against the same. Any person holding a lien on personal property of any tax debtor may
demand and require the property of the tax debtor not covered by a lien to be first exhausted in
the payment of such taxes.