N.D.C.C. § 57-44-04 — Taxes spread on records

The taxes levied pursuant to this chapter must be spread at the time provided by law for the
extension of other real and personal property taxes upon all taxable property in the county
involved, and they become due and delinquent together with the other general property taxes
next becoming due after their levy. All general provisions of law relative to the collection and
enforcement of taxes are applicable.
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