North Dakota Statutes
§ 57-55-04 — Taxes - How determined - Disbursement
North Dakota § 57-55-04
This text of North Dakota § 57-55-04 (Taxes - How determined - Disbursement) 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 § 57-55-04 (2026).
Text
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
valuation under standards and guides determined by the state tax commissioner and applying
that evaluation to the preceding year's total mill levies applying to property within the taxing
district in which the mobile home is located. The county treasurer shall provide a tax statement
for each mobile home subject to taxation under this chapter, including three columns showing,
for the taxable year to which the tax statement applies and the two immediately preceding
taxable years, the property tax levy in dollars against t
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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 § 57-55-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-55-04.