N.D.C.C. § 57-22-23 — Priority of lien of extended personal property tax

The lien of personal property taxes charged against real estate has priority over any
judgment, mortgage, or other lien or claim, placed of record subsequent to the date when such
personal property taxes are entered against such real property, except that the lien for real
estate taxes for a subsequent year has priority over personal property tax liens formerly charged
and spread.