North Dakota Statutes
§ 57-55-01.1 — Taxation and tax permits for mobile homes
North Dakota § 57-55-01.1
This text of North Dakota § 57-55-01.1 (Taxation and tax permits for mobile homes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-55-01.1 (2026).
Text
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,
moved, or first brought into this state. Application must be made on forms approved by the tax
commissioner and furnished by the county director of tax equalization and must contain the
necessary information to carry out the provisions of this chapter. A mobile home tax permit may
not be issued unless the owner pays the tax and any penalties in full to the county treasurer.
Upon payment of the tax, a mobile home tax permit must be issued to the owner of the mobile
home. The tax permit is valid throughout the state
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-55-01.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-55-01.1.