North Dakota § 57-55-01.2 Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty

North Dakota Statutes

§ 57-55-01.2 — Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty

North Dakota § 57-55-01.2

Title 57Taxation

Ch. 57-55Mobile Homes Taxes

This text of North Dakota § 57-55-01.2 (Statements of full consideration to be filed with application for title to mobile homes - Sales ratio study - Penalty) 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 § 57-55-01.2 (2026).

Text

mobile homes - Sales ratio study - Penalty.
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 certificate
of title to the mobile home until the certified statement is received. The director of the
department of transportation shall accumulate and at least monthly forward to the state board of
equalization a report containing the information filed in the director's office pursuant to this
section. The state board of equalization shall prescribe the necessary forms for the statements
and reports to be used in carrying out the purposes of this section, and the forms must conta

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mobile homes - Sales ratio study - Penalty.
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 certificate
of title to the mobile home until the certified statement is received. The director of the
department of transportation shall accumulate and at least monthly forward to the state board of
equalization a report containing the information filed in the director's office pursuant to this
section. The state board of equalization shall prescribe the necessary forms for the statements
and reports to be used in carrying out the purposes of this section, and the forms must contain a
space for the explanation of special circumstances which may have contributed to the amount of
the consideration. The state board of equalization shall furnish this information to the state tax
commissioner who shall conduct a sales ratio study to determine the proper assessment values
of mobile homes under this chapter. Any person who, in the statement provided for in this
section, willfully falsifies the consideration paid for the transferred mobile home is guilty of a
class B misdemeanor.