Collection of personal property taxes entered and extended as a lien on real estate may be enforced by foreclosure of tax lien. The lands to be foreclosed for personal property taxes entered and extended thereon must be designated by resolution of the board of county commissioners.
N.D. Cent. Code § 57-22-22
Extended personal property taxes to be collected with real estate taxes
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.