Title 57 — Taxation
108 chapters · 1,217 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. § 57-55-02 Application for taxing - Form - Contents
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Repealed by S.L. 1995, ch. 582, § 2.
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 …
N.D.C.C. § 57-55-04 Taxes - How determined - Disbursement
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The director of tax equalization shall determine the tax for each mobile home by placing an evaluation on the mobile home based upon its assessed value and by adjusting the valuation of the mobile home by the percentage provided in section 57-02-27 to determine its taxable valuat…
N.D.C.C. § 57-55-04.1 Procedure for abatement, refund, or compromise of tax
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Any person having any estate, right, title, or interest in or lien upon any mobile home which has been assessed for taxation purposes pursuant to this chapter may apply for abatement, refund, or compromise, as the case may be, pursuant to chapter 57-23. The application must be ma…
N.D.C.C. § 57-55-05 Taxes in lieu of other property taxes
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The taxes provided for in this chapter are in lieu of all property taxes upon such mobile homes for the calendar year for which the tax permit is valid. However, such taxes may in no way be construed as exempting any mobile home owner from the requirements of registering such mob…
N.D.C.C. § 57-55-06 Tax permits - Form
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The tax permit must be of a size and design specified by the state tax commissioner. The director of tax equalization shall order sufficient permits for the county, and the costs of such permits must be paid by the county.
N.D.C.C. § 57-55-07 Failure to apply for permit - Illegal use of permit - Penalty
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Any person who fails to make application pursuant to the provisions of this chapter, or who uses or allows to be used a tax permit of any mobile home taxed pursuant to the provisions of this chapter for any purpose other than the purpose for which it was issued, is guilty of a cl…
N.D.C.C. § 57-55-09 Rules and regulations
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The state tax commissioner may make any rules and regulations that are necessary to carry out the provisions of this chapter.
N.D.C.C. § 57-55-10 Exemptions - Exceptions
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1. A mobile home described in this subsection to the extent herein limited is exempt from taxation under this chapter; provided, that the mobile home shall have a tax permit as provided in section 57-55-06: a. If it is owned and used as living quarters of a military person on act…
N.D.C.C. § 57-55-11 Collection - Enforcement - Penalty
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1. The director of tax equalization shall make an inspection of each mobile home park, lot, or other place in which mobile homes are located, for the purpose of determining whether the provisions of this chapter are being complied with. If the director determines that any person …
N.D.C.C. § 57-55-12 Refunds
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1. The owner of any mobile home who has paid, through mistake or otherwise, a greater amount of tax or penalty and interest than was justly due may apply for an abatement or refund under chapter 57-23 and a refund of the unjust portion paid. The county auditor and treasurer shall…