Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-02.4-01 Definitions
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As used in this chapter: 1. "Crew housing facilities" means one or more lodging units or skid units, ordinarily designed for human living quarters or a place of business, on a temporary or permanent basis, which are not real property, as defined in section 57-02-04, and are not m…
N.D.C.C. § 57-02.4-03 Exemptions
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This chapter does not apply to: 1. Real property that is exempt from property taxation or subject to payments in lieu of taxes. 2. Mobile or manufactured homes as defined under chapter 57-55. 3. A recreational vehicle, camper, or camper trailer required to be licensed by the moto…
N.D.C.C. § 57-02.4-04 Reporting requirement
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A county or city may establish reporting requirements for crew housing facilities subject to permit fees within the jurisdiction of the county or city.