North Dakota Statutes
§ 57-55-01 — Definition
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 the owner or occupant, which is either attached to utility services or is twenty-seven
feet [8.23 meters] or more in length, and includes a manufactured home as defined in section
41-09-02 other than a manufactured home with respect to which the requirements of
subsections 1 through 3 of section 39-05-35, as applicable, have been satisfied. For purposes
of this chapter, "utility services" means services purchased by the occupant from a utility
company under the jurisdiction of the public service commission, a rura
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner