§ 57-55-10 — Exemptions - Exceptions

North Dakota § 57-55-10

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-55: Mobile Homes Taxes

Text

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 active military
duty in this state who is a resident of another state.
b. If it is owned and occupied by a welfare recipient, provided the mobile home is
not permanently attached to the land and classified as real property. For the
purposes of this subdivision, "welfare recipient" means any person who is
certified to the county director of tax equalization by the human service zone as
receiving the major portion of income from any state or federal public assistance
program.
c. If it is owned and used as living quarters by a disabled veteran or unremarried
surviving spouse who meets the requirements of subsection 20 of section
57-02-08 or section 57-02-08.8.
d. If it is owned and used as living quarters by a permanently and totally disabled
person or unremarried surviving spouse who meets the requirements of
subsection 20 of section 57-02-08.
e. If it is owned and used as the living quarters for a blind person who meets the
requirements of subsection 22 of section 57-02-08.
f. If it is owned and used by a person who uses it as living quarters and who
qualifies for the homestead credit provided in section 57-02-08.1, and the mobile

home shall be regarded for the purposes of this exemption as the homestead of
the person claiming the exemption.
2. This chapter does not apply to a mobile home that:
a. Is used only for the temporary living quarters of the owner or other occupant while
the person is engaged in recreational or vacation activities, provided the unit:
(1) Displays a current travel trailer license; or
(2) Is a park model trailer that is used only for seasonal or recreational living
quarters and not as a primary residence, and which is located in a trailer
park or campground, and for which the owner has paid a park model trailer
fee under section 39-18-03.2. For purposes of this paragraph, "park model"
trailer means a recreational vehicle not exceeding forty feet [12.19 meters]
in length which is primarily designed to provide temporary living quarters for
recreation, camping, or seasonal use, is built on a single chassis, is
mounted on wheels, has a gross trailer area not exceeding four hundred
square feet [37.16 square meters] of enclosed living space in the setup
mode, and is certified by the manufacturer as complying with American
national standards institute standard A119.5.
b. Qualifies as a farm residence as described by subsection 15 of section 57-02-08,
provided such mobile home is permanently attached to a foundation.
c. Is permanently attached to a foundation and is assessed as real property,
provided the owner of such mobile home also owns the land on which such
mobile home is located or is in possession of the real property under the terms of
a lease in recordable form which has a term that continues for at least twenty
years after the date of execution with the consent of the lessor of the real
property.
d. Is owned by a licensed mobile home dealer who holds such mobile home solely
for the purpose of resale, and provided that such mobile home is not used as
living quarters or as the place for the conducting of any business.