57-02-40. Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes.

1. Taxes upon real property are a perpetual paramount lien thereon against all persons, except the United States and this state.

2. Taxes upon personal property shall not be affected by any general statute of limitations.

3. A tax lien includes the principal of the tax, and all costs, penalties, interest, charges, and expenses which by law accrue, attach, or are incurred.