North Dakota Statutes
§ 57-55-11 — Collection - Enforcement - Penalty
1.The director of tax equalization shall make an inspection of each mobile home park,
lot, or other place in which mobile homes are located, for the purpose of determining
whether the provisions of this chapter are being complied with. If the director
determines that any person is not complying with the provisions of this chapter, the
director shall give such person a warning that if such person fails to comply within ten
days after the issuance of such warning, the director of tax equalization may begin civil
action against such person. In the alternative, if the director of tax equalization
determines that there are mobile homes in the director's county belonging to transients
or nonresidents who have failed to comply with the provisions of this chapter, and in
the director's opinion th
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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