N.D. Cent. Code § 61-24.8-27
61-24.8-27. Lien between vendor and vendee of special assessments
61-24.8-27. Lien between vendor and vendee of special assessments
As between a vendor and vendee of real property, unless the purchase contract otherwise
provides, the installment of all special assessments for local improvements which are required
to be certified and returned to the county auditor in each year become a lien upon the real
property upon which they are assessed from and after the first day of December in that year.