108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-55-01 Definition
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For the purposes of this chapter, "mobile home" means a structure, either single or multisectional, which is built on a permanent chassis, ordinarily designed for human living quarters, either on a temporary or permanent basis, owned or used as a residence or place of business of…
N.D.C.C. § 57-55-01.1 Taxation and tax permits for mobile homes
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The owner of each mobile home is subject to taxes as determined under this chapter and shall file an application for a mobile home tax permit with the director of tax equalization in the county in which the mobile home is located within ten days after the mobile home is acquired,…
N.D.C.C. § 57-55-01.2 Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty
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Any person who has purchased a mobile home and is applying for a title under section 39-18-03 shall present, with the application, a certified statement of the full consideration paid for the mobile home. The director of the department of transportation may not issue a certificat…
N.D.C.C. § 57-55-03 When taxes become due and delinquent - Penalty
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1. a. The tax imposed in this chapter is due and payable on January tenth of each year or ten days after the mobile home is purchased or first moved into this state. If the tax due for the entire year is paid in full by February fifteenth, the county treasurer shall allow a five …